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Town of Butternuts – Accounting and Reporting (2016M-323)

… The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census of 1,786 … Town Board which is composed of the Town Supervisor and four Board members. Budgeted appropriations for 2016 for the town-wide and town-outside-village funds totaled approximately $1.3 …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

Selected Safety and Security Equipment at Train Stations

… by the EEMD. These camera systems are located inside the station houses (shelter on station platform) and in the eastbound and westbound porticos … There are usually between two and four CCTV cameras in the station house and two in each portico, or about six to eight …

https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stations

Operational Training and Medical Assessments of Train Crews

… agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry … and Signals annually), intended to update the employees on current operating, communications, fire, and evacuation … Engineers are required to take Refresher Training courses on BOR biennially and RWP and Signals annually. The BOR …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0

Town of Freetown - Records and Reports (2018M-213)

… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213

Administration and Collection of Real Estate Transfer Taxes

… Purpose To determine if the Department of Taxation and Finance (Department) has adequate systems and … in 1968 under Tax Law Article 31 as a tax on the transfer of real property, and applies to sales or conveyances of real property or interests in real property when the …

https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes

State Comptroller DiNapoli Releases Municipal and School Audits

… and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County)   The lack of complete, … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial … decline during the current year because the 2025 adopted budget was not structurally balanced and due to a large …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits

Physical Accessibility to Programs and Services (2025-MS-1)

… offered. Using the Americans with Disabilities Act (ADA) Checklist for Existing Facilities 4 as a guide, we assessed … – Such as access to water fountains and public phones. The checklist was used as a tool to identify potential … improvements to physical accessibility. The use of the checklist, however, is for informational purposes only and …

https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025-ms-1

Otsego County – Court and Trust Funds (2025-C&T-4)

… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … Key Recommendation The Treasurer should ensure that all money deemed abandoned property is paid to the State …

https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4

New York State Budget Analysis and Financial Reporting

… DiNapoli provides independent monitoring oversight and analysis of the States fiscal position …

https://www.osc.ny.gov/reports/new-york-state-budget-analysis-and-financial-reporting

Oversight of Information Technology Consultants and Contract Staffing

… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and … ITS provides statewide IT strategic direction, directs IT policy, and delivers centralized IT products and services … deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our sample …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center

… Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-center

Overlapping Real Property Tax Rates and Levies - FAQs

… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, … property tax rates imposed in cities, towns, and villages for county, municipal (city, town, and village), school …

https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs

Health and Safety of Children in Foster Care

… are required to be documented as progress notes in CONNECTIONS – a statewide system for collecting and recording … State Office of Information Technology Services, maintains CONNECTIONS. Key Findings For the period of July 1, 2014 … were conducted and if progress notes were recorded in CONNECTIONS in a timely manner. Based on our review, we …

https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-care

State Comptroller DiNapoli Releases State Audits and Examinations

… and providing $125.3 million in combined discounts for a hospital and supermarket. NYSIF priced the premiums without …

https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinations

Delaware County – Vehicle Usage and Disposal (2014M-258)

… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy to clearly specify which employee …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Putnam County – Court and Trust Funds (2017M-221)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Orange County – Court and Trust Funds (2017M-225)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Operational Training and Medical Assessments of Train Crews

… and implemented training and retraining programs for train crews to ensure safe train operations; ensured that … and a Conductor – both of whom have direct responsibility for the safe, timely, and proper operation of Transit trains. … Conductors, evaluate and monitor train service personnel for fitness of duty, and respond to and investigate …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

Collection and Use of Oil Spill Funds (Follow-Up)

… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). … To assess the extent of implementation of the four recommendations included in our initial audit report Collection and Use of Oil Spill Funds 2014S59 …

https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-follow

Department of Taxation and Finance: Personal Income Tax

… income tax refunds approved by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed during the … income tax refunds approved by the Department of Taxation and Finance Department for paymen …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-tax