Search
Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s various cash … detailed policies and procedures for its budget process to ensure the development of the most accurate and realistic … actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and … The purpose of our audit was to examine the Boards oversight and management of financial operations and ambulance services for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Montauk Fire District – Board Oversight (2024M-117)
… report – pdf] Audit Objective Determine whether the Montauk Fire District (District) Board of Commissioners … Determine whether the Montauk Fire District District Board of Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… Message from the Comptroller March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the fiscal and policy resources of the federal government can help in times of real need. The … Since the onset of the COVID19 pandemic New Yorkers have seen how the fiscal …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… her theft to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Purpose of Audit The purpose of our audit was to review the IDA’s … TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. Although the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardFine Fire District – Board Oversight (2023M-81)
… officials adequately monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District officials … financial activities or maintain appropriate records and reports. As a result, more taxes were levied than needed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Skaneateles – Claims Auditing (2024M-68)
… (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment. Key Findings While the claims … by New York State General Municipal Law (GML) Section 103 and the Village’s procurement policy. 36 claims totaling … Village claims were adequately supported appropriate and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate … to allow the Village Board Board to effectively manage the Villages financial operations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Ordinary Death Benefit – State Police Plan
… not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently exempt from … designated beneficiary, if you’ve earned at least 90 days of service credit since last joining PFRS, and your death …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitComptroller DiNapoli Releases School Audits
… his office completed audits of the Addison Central School District , Cattaraugus-Little Valley Central School District , Delaware Academy Central School District at Delhi , Lake Placid Central School … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Town of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … partnership between the State Comptroller, the Attorney General, the Federal Bureau of Investigation and the United States Attorney's Office for the Northern District of New York. “New …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingNewburgh Enlarged City School District – Financial Management (2025M-32)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … condition. The Board and District officials also made it appear they needed more funding to meet operational needs … surplus fund balance in all five years reviewed to make it appear officials were not retaining more funds than …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller DiNapoli Releases Municipal & School Audits
… appropriation in the general fund. Nor does it include a tax overlay, which could potentially create a revenue … shortfall in 2025. Finally, the proposed budget includes a tax levy of $24.5 million, which is $115,087 from exceeding the tax levy limit. Jefferson County Industrial Development …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-71
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Controls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsWhat to Report – Legacy Reporting
… information) Tier 6 members: Report compensation but do not take contributions from salary earned in excess of the … Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … other requirements must be reported, and is pensionable. If you have questions, visit our Public Safety Overtime page …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts … to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming … property tax cap role of state comptroller …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTown of Oxford – Financial Condition (2024M-135)
… budget officer. He is responsible for providing the Board with financial reports. The Town’s general and highway fund … town-wide (highway fund TW) began the 2024 fiscal year with a combined $206,637 fund balance deficit. Also, the … financial management practices. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135