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Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Waverly – Financial Condition (2014M-137)
… The Village of Waverly is located in the Town of Barton, in Tioga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key … The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account … The former Clerk: Waived fees for 249 certified copies of birth certificates totaling $2,490 without a valid reason. …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96DiNapoli: Tax Cap Remains at 2% for 2026
… to 2% for a fifth consecutive year," DiNapoli said. “The challenge for local governments will be maintaining essential …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Opinion 88-48
… in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a … the purchase of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling … Waste Management Authority ("the Authority") was created and is governed by title 30 of article 8 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-88-48City of Lockport – Budget Review (B22-1-8)
… and sewer budgets to fund buyouts. The City increased the contingency appropriation this year for real property tax … of the 2023 fiscal year. The proposed budget contains contingency appropriations of $108,779 (2.51 percent of … and make adjustments as needed throughout the year. Assess what fund balance is reasonable for their situation, …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Comptroller DiNapoli Releases State Audits
… New York State Energy Research and Development Authority (NYSERDA): Contract Award and Performance … $4,600 for employee payroll advances, which is prohibited. Port Authority of New York and New Jersey: Management and … initial report issued in August 2011, determined that the Port Authority of New York and New Jersey (Port Authority) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Report 2015-S-9 ). Background Enrollment in a Managed Long Term Care (MLTC) plan is mandatory for Medicaid … are age 21 or older, and who need community-based long term care services for more than 120 days. The Partial …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationOnondaga County – Court and Trust Funds (2025-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking … over parking, vehicle and traffic, criminal, civil, and small claims cases. The Justices are responsible for all Court …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Lodi – Town Hall Capital Project (2024M-130)
… the renovation of a church into the new Town Hall and food pantry. The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its contractors …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Amity - Town Clerk (2018M-183)
… to audit, the Clerk’s records. Town officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Village of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Italy – Multiyear Planning (2017M-53)
… Develop a fund balance and reserve policy to govern the levels of unrestricted fund balance and reserves to maintain. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Village of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed … to ensure they are accurate. Village officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Village of Mayville – Online Banking (2020M-150)
… (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, properly … are secure. The Board did not adopt a written online banking policy or implement adequate procedures to monitor …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued Office of Children and Family Services (OCFS): Financial Oversight of the … spending including a maximum cost per child of $1375 and a maximum allowable contract budget which is calculated …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsTown of Farmersville - Justice Court Operations (2019M-50)
… Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings Fines and fees were recorded, deposited and reported in a timely … Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50