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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111DiNapoli Issues Report on Transparency of Village Fiscal Activities
… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash …
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-biographyDivision of Housing and Community Renewal No. DH-130
… at least “Satisfactory” or its equivalent on their last rating date; and • Did not receive a performance advance in … the next performance advance (see OSC Actions). Control-D Report Available Prior to Processing The following Control-D … on the 04/01/2022 Schedule) is entitled to the job rate credit for service in the lower grade. The increment code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performanceVillage of Catskill – Accounting Records and Reports (2024M-66)
… of Catskill (Village) Clerk-Treasurer maintained complete and accurate accounting records and timely reports. Key Findings The Clerk-Treasurer did not maintain complete and accurate accounting records and did not provide timely, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former Clerk-Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… accurately paid employees and properly maintained employee leave accruals. Key Findings Town officials did not ensure that all payroll payments were accurate, supported and authorized and … the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Oversight of Juvenile Detention Facilities (Outside New York City)
… placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and … January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityTown of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Contact the Division of Local Government and School Accountability
… Regional Office State Office Building, Room 409, 333 East Washington Street, Syracuse, NY 13202-1428 Tel … Fax 315.426.2119 • Email [email protected] Serving: Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… and sewer billing process. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Special Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09
This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdfEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up) (2019-F-9) 30-Day Response
To determine the extent of implementation of the recommendations in our initial audit report, Enforcement of the Mitchell-Lama Surcharge Provisions...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f9-response.pdfCollege at Fredonia - Selected Employee Travel Expenses (2012-S-138)
We recently audited the travel expenses of five employees of the State University of New York College at Fredonia (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s138.pdfProtection of Child Performers (Follow-Up) (2018-F-24) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24-response.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23) 30-day response
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23-response.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f24-response.pdf