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Village of Menands - Justice Court Operations (2019M-185)
… that all remittances to the Village are made before the 10th of the month. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Geneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Lackawanna City School District - Tuition (2019M-59)
… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59West Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law … the procurement policy to provide guidance for purchases in which alternative proposals or quotations may not be in … if District officials are obtaining competitive pricing in compliance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Town of Knox – Internal Controls Over Payroll (2014M-35)
… was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls … Key Recommendations Adopt written policies and procedures for recording of time worked and leave time used by …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Hillsdale – Justice Court Operations (2014M-312)
… June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Lloyd - Information Technology (2019M-36)
… Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… the State, distinct and separate from the Town of Amherst in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … of approximately 4,100 residents. Budgeted appropriations for 2013 totaled $2.1 million. Key Findings Water billing and … implement compensating controls. Require Board approval for adjustments to water customer accounts. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Stockbridge Valley Central School District - Information Technology (2019M-13)
… information technology (IT) policies and procedures to adequately safeguard personal, private and sensitive … officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to District officials. Key Recommendations Monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mState Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsTown of Java – Tax Collection Remittance (P1-24-21)
… The Tax Collector improperly followed the Supervisor’s instructions to not remit taxes to the County each month. The … governed by the Supervisor. By following the Supervisor’s instructions, the Tax Collector did not comply with Town Law, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and reports, … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… of Labor’s implementation of the recommendation made in our initial report, Assessment and Collection of Selected … Department officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund … that the Department has made substantial progress in addressing the issues identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… state fiduciaries today joined New York State Comptroller Thomas P. DiNapoli and New York City Comptroller Scott … of the Financial CHOICE Act , legislation pending in the U.S. House of Representatives, which would effectively prohibit … Shareowner Rights is available here http://www.osc.state.ny.us/press/docs/joint-statement-on-shareowner-rights.pdf . …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to … New York will see challenges to the recently Enacted State Budget, according to a report by State Comptroller Thomas P. … for how to contend with federal changes. The final budget had some measures built into help navigate this …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetDiNapoli Calls for Reforms to State Fiscal Practices
… New York State Comptroller Thomas P. DiNapoli today called for changes to the state’s fiscal practices, including … said. “The Governor and the Legislature deserve credit for putting the state on stronger financial footing, but it … justification or identifying how projects were selected for funding. DiNapoli’s proposal would prohibit lump sum …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… playground, and Letchworth State Park had an Autism Nature Trail, featuring sensory stations to help children with … explore nature. Braille was also on all signage along the trail. In 2015, Parks developed a Transition Plan as required …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilities