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Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, … budgeted appropriations totaled approximately $44,850 for sewer district operations and $75,800 for water district … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Your Pension and Planning for Retirement
… is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/your-pension-and-planning-for-retirementDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… while continuing to receive his pension. The joint investigation revealed that while Sciacca had a lawful waiver from Sept. 1, 2005 through June 30, 2011, he did not have a lawful waiver for the next … two counts of Falsifying a Business Record and Retirement Fraud. Ulster County Assistant District Attorney Felicia S. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVillage of Weedsport – Financial Management (2025M-76)
… budgets, and multiyear financial and capital plans, it is difficult for the Board to properly manage the … fund balance. As a result, the Board cannot ensure it is raising only the necessary real property taxes and is …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Selected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfComptroller DiNapoli Releases Municipal Audits
… town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… expenses for one employee implicated the Internal Revenue Service "tax home" rules for 2009 and are taxable as income. As a result, … 2010 may also trigger the Internal Revenue Service "tax home" rules and may be taxable as income. If so, the travel …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Town of Paris – Water and Sewer User Charges (2025M-146)
… audits of the Clerk’s records, as required by New York State Town Law (Town Law) Section 123, to oversee water and … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March 1, 2023 … the Audit Area The Village provides municipal electric utility services to Village residential and … Board of Trustees Board provide adequate oversight of electric utility services billing and collections …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… report - pdf] Audit Objective Determine whether the Fly Creek Fire District’s (District) non-payroll … Determine whether the Fly Creek Fire Districts District nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Selected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… of your local government can reduce the amount of staff time devoted to clerical duties. This may include use of a … payments for your local government. (Payments can include real property taxes and special assessments which are … Credit Card Payments Providing residents the option to pay for fees, fines, taxes or other charges by credit or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… The Executive Budget for State Fiscal Year (SFY) 2021-22 relies on a range of actions … as well as eliminate a looming gap — spending cuts, new revenues, use of fund balances and increased … federal aid, according to an initial analysis by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s analysis …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with … Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly audited claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mOpinion 88-7
… pay debt service. It should be noted, however, that in the case of counties, cities other than the City of New York, …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Mark McLain for allegedly swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with … Mark McLain for allegedly swindling $12772384 from the South Warren Snowmobile Club …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubV.3.D Accounts – V. Chart of Accounts (COA) Governance
… Resources 20000-21999 Fund Balance 25000-25999 Operating Statement Revenues: Tax Revenues 30100-30499 Miscellaneous … 36432, 36501, 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP … trees are organized as follows: Level 1: Total State Level 2: Account Type Level 3: Account Category Levels 4 through 7: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts