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State Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. Auditors identified a cash … no recommendations as a result of this audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… $50,439 that were not adequately supported. Town of North Salem – Agricultural Exemptions (Westchester County) The …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… *** Fringe Benefit Escrow Account 10550 Tobacco Revenue Guarantee Fund 20400-20401 Child Performer’s … Industries Revolving Account 60050-60084 School Capital Facilities Financing Reserve Fund 60200-60203 … Winter Sports Education Trust Fund 21850-21851 Arts Capital Grant Fund 22500-22501 Court Facilities Incentive Aid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Contract and Payment Actions in August
… review and approval of contracts related to the COVID-19 crisis until Oct. 4, 2020. At the administration's … sub headquarters and salt storage structure in St. Lawrence County. $3.7 million with Massa Construction … Supervision $1.6 million for purchases to support the COVID-19 pandemic response. Department of Education $700.4 …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… protection services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Walton Fire Department – Financial Operations (2017M-242)
… protection and other emergency services to the Walton Fire District residents. The Department is governed by five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of Ulster – Fire Protection Services (2015M-177)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire companies that provide fire protection services to the Town’s fire protection districts for the period … a current written contract with one of the fire companies to provide fire protection services. The Town did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Hempstead – Information Technology Access Controls (2021M-158)
… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158City of Peekskill – Information Technology (2020M-164)
… secured and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and … the City’s IT systems against unauthorized use, access and loss. Adequate IT policies and a disaster recovery plan were … secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164City of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Village of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support … Recommendations Ensure that fees for the refuse district do not exceed the expenditures. Ensure that the refuse …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… been referred to the Schoharie County District Attorney’s Office. Financial records maintained by the former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Town of Pelham - Information Technology (2019M-77)
… [read complete report - pdf] Audit Objective Determine whether the Town Board ensured … who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … IT policies or procedures. Sensitive information technology (IT) control weaknesses were communicated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether … No. 1 in Saratoga County. The Department is governed by a Board of Directors, and the members elect a Treasurer. Expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the … adequate oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialFocus on Facts
… 2023 NYS, Parks Accessibility (Follow-up), October 2025 NYC, Park Accessibility (Follow-up), November 2024 NYSPRHP, … 2025 Performance of IDAs in NYS, 2025 Annual Report, June 2025 Federal Income Tax Provisions Under the Tax Cuts … Conservation / Energy DOH, Lead Pipes Program, January 2026 Climate Action Plan, December 2025 School Districts: …
https://www.osc.ny.gov/focus-onDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… introduction of a legislative proposal aimed at helping local governments across New York improve their long-term … by the state’s Financial Restructuring Board for Local Governments for all or part of the costs associated … said these types of plans will allow residents and elected local officials to better understand the impact of their …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… 59th national convention on Saturday. “I am truly honored to receive the Guglielmo Marconi Award. I was raised by … Comptroller of the State of New York, the first Italian American to serve in this position in the state's history. He … Paduli in the Benevento Province. He was named an Honorary Citizen of Paduli and Cavaliere by the Italian Republic. …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organization