Search
Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Ticonderoga – Financial Records and Reports (2015M-301)
… 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. … accurate, supported by the accounting records and filed in a timely manner. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is governed … did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a population of approximately 1,160. …
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)
… 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a population of approximately … two elected Justices. The Justices’ combined collections in 2014 totaled approximately $598,000 for fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Broome – Purchasing and Justice Court (2014M-255)
… March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of approximately … The Justice reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town … not ensure that purchases were made at the lowest cost, in compliance with the Town’s procurement policies and used …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through … The purpose of our audit was to evaluate the Towns financial management of the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Division of Housing and Community Renewal Bulletin No. DH-8
… (DC37 Personal Lines-OCA). Affected Employees Employees in Bargaining Unit 67 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… amNewYork yesterday published an op-ed from New York State Comptroller Thomas P. DiNapoli. The full … being put to use by state and local governments with input from private tech companies. Government is adopting AI at an … amNewYork yesterday published an oped from New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli Issues Report on Transparency of Village Fiscal Activities
… and other requirements. By law, a village’s chief fiscal officer (CFO) is required to file an annual financial … office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the public and … their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesBiography 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-biographyContact the Division of Local Government and School Accountability
… Delaware, Otsego, Schoharie, Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032 Buffalo, … Serving: Allegany, Cattaraugus, Chautauqua, Erie, Genesee, Niagara, Orleans, Wyoming Counties Glens Falls Regional Office One Broad Street Plaza Glens Falls, NY …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityCVS Caremark: Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42)
To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s42.pdfSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Department of Financial Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DFS-response.pdfComptroller’s Fiscal Update: Review of the SFY 2013-14 Executive Budget Amendments and Impact of Federal Sequestration, March 2013
On February 21, the Executive submitted final amendments to the proposed budget, to supplement the 21-day amendments previously released.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-amendments-2013-14.pdf