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State Comptroller DiNapoli Releases School & Municipal Audits
… and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsCity of Yonkers – Payroll (2017M-212)
… and overtime for the period July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in … leave time, and requiring employees and supervisors to sign time sheets certifying that hours reported are accurate. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population … Town of Arietta Budgeting 2016M308 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Franklin – Financial Condition (2018M-8)
… 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population … Town of Franklin Financial Condition 2018M8 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8DiNapoli Announces 2019 Fiscal Stress Scores
… local governments were designated in fiscal stress for 2019, according to State Comptroller Thomas P. DiNapoli’s … operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes all … said. “Without aid from Washington, the options are bleak for local governments trying to stay in the black, and many …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Sheldon – Financial Management (2017M-261)
… effectively managed and monitored fund balance for the period January 1, 2014 through September 28, 2017. Background …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Town of Kirkwood - Board Oversight (2018M-71)
… and water and sewer billing adjustments. Perform, or cause to be performed, the required annual audit of the … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Village of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Town of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Galway – Claims Processing (2014M-79)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. Background The … Village of Galway Claims Processing 2014M79 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Town of Hancock – Justice Court Operations (2021M-6)
… we tested were properly recorded and deposited intact and in a timely manner. However, monthly accountabilities were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of New Hudson – Tax Collection (2021M-2)
… (Supervisor) weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Almond - Tax Collection (2019M-188)
… did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a … Village of Voorheesville Claims Processing 2014M135 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… least three children under the age of five per available slot in registered home-based providers or day care centers. … Care Workforce and Facilities Act , which would allocate $100 million in federal funding to train the child care … children under the age of five per available child care slot in local day care centers or registered home-based care …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an increased … our comment on an issue raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Springfield – Accounting Records and Reports (2020M-175)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Supervisor maintained complete, … The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as required. Key … Determine whether the Town of Springfields Town Supervisor maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26City of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4