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Town of Pittstown – Records and Reports (2013M-5)
… on the Supervisor’s monthly reports did not agree with bank balances or accounting records for any of the 17 months … during 2011. The Supervisor’s AUDs did not agree with bank records, resulting in, for example, general fund cash … made them aware of differences between cash accounts and bank accounts and the numerous mispostings to the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … related to flood revenues. The Board budgeted $6.2 million in expenditures over the same time period and actually spent …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… County Industrial Development Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the … investments. Although businesses/firms indicate on their application the intended capital investment, they are not … and define applicable criteria to ensure consistent application. Ensure that GCIDA officials consistently use …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… the Empire Plan. The audit covered the period from January 2019 through December 2022. About the Program The New York … Caremark to administer the prescription drug program. From 2019 through 2022, the cost of the prescription drug program … remit the rebate revenue to Civil Service. From January 2019 through December 2022, Civil Service received over $2 …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilMaintenance and Inspection of Event Recorder Units
… public transportation agency in North America and one of the largest in the world, with 472 subway stations spread across four of the five boroughs of New York City. As of February 3, 2018, Transit had 6,435 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsVillage of Weedsport – Financial Management (2025M-76)
… 15 reserve funds, which provide a mechanism for legally saving money for future needs, and unrestricted fund balances …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Sex Offender Registration (2014-MS-2)
… report - pdf] We also released 15 letter reports to county sheriff’s offices in Broome [pdf] , Cayuga [pdf] , … , Saratoga [pdf] , St. Lawrence [pdf] , Steuben [pdf] and Warren [pdf] counties; city police departments in Buffalo … Ontario, Rochester, Saratoga, St. Lawrence, Steuben and Warren) did not always act on DCJS photograph notifications …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School District Audits
… who received speech, occupational or physical therapy services during 2019-20. Had these services been … network user accounts. In addition, auditors found nine generic accounts last used between 2015 and 2018. Officials … The board and district officials did not properly manage fund balance in accordance with statute. The board and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Town of Hornellsville – Financial Management (2025M-102)
… taxpayers equitably because it inappropriately allocated sales tax revenues totaling $1.1 million to the TW funds … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report, which you …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Washingtonville – Budget Review (B25-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws … the significant revenue and expenditure projections in the Village of Washingtonvilles Villages 202526 tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and strategic program that builds on his commitment to offer … the Trainers Daniel K. Acquilano Daniel K. Acquilano is the Manager of the Local Official Training Unit. He joined …
https://www.osc.ny.gov/local-government/academy/about-academyVillage of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County … Village of Alfred Information Technology 2017M236 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of New Hartford – Procurement (2017M-149)
… did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 over a …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Village of Tuckahoe – Financial Condition (2015M-88)
… the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background The Village of … expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Taylor – Financial Management (2016M-391)
… 1, 2015 through September 8, 2016. Background The Town of Taylor is located in Cortland County and has a population of … Town of Taylor Financial Management 2016M391 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Russia – Financial Management (2014M-212)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2013 through December 31, 2013. Background The Town of Russia is located in Herkimer County and has a population … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212