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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107DiNapoli Issues Report on Transparency of Village Fiscal Activities
… New York State Comptroller Thomas P. DiNapoli’s office released a … required to file an annual financial report (AFR) with the State Comptroller’s office 60 to 120 days after the close of … mismanagement.” For fiscal year 2023, 246 (46%) of the state’s 532 villages filed their AFR with the State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Biography of the New York State Comptroller Thomas P. DiNapoli
… Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/about/comptroller-biographyVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… report – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings … not properly approve, monitor or control overtime costs of WTP employees. As a result, water customers may have been …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… were made 70 days after the transaction took place. 60 percent of journal entries were recorded and approved by …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32DiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan … Subway ontime performance OTP last year and in the first half of 2025 remained better than in 2019 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysTown of Stamford - Annual and Claims Auditing (2018M-227)
… Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Town of Holland - Real Property Tax Exemptions (2018M-232)
… We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Annual Assessment of Market Orders for 2015 and 2016
… covered the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, 2016 for the Apple, Cabbage, and Onion Research and Development … Department’s Market Order Administration was responsible for the administration of all farm product market orders, …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Maintenance, Inspection, and Testing of the Event Recorder System
… before an ERS PI was performed, thereby causing the last 48 hours of train activities to be recorded as idle time and not …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemTown of Green Island – Justice Court Operations (2016M-349)
… 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Town of Fort Covington - Justice Court Operations (2018M-234)
… and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash … are made within 72 hours of collection. Prepare monthly bank reconciliations and accountabilities. Investigate any …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and benefits … The purpose of our audit was to review the Towns employee compensation and benefits …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. … by an elected five-member Town Board. Expenditures for 2014 totaled approximately $1.3 million for the general, highway and water funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of East Greenbush – Justice Court Operations (2016M-60)
… our audit was to examine the Court’s financial operations for the period January 1, 2014 through June 30, 2015. … collections in 2014 totaled approximately $598,000 for fines, fees and surcharges and $42,000 for bail. Key Findings Court personnel did not complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56