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Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… submitting data changes directly to the payroll-processing contractor without approval, and there is no comparison of … checks when they are signed. The Town’s payroll-processing contractor and postage-servicing contractor made withdrawals directly from the Town’s bank …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186State Comptroller DiNapoli Statement on Governor's Resignation
… “The Governor has done the right thing. New York is facing many challenges as we battle the ongoing impact of COVID-19. My team and I stand ready to assist incoming … The Governor has done the right thing New York is facing many …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-statement-governors-resignationVillage of Sidney – Financial Activities (2023M-14)
… a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the transparency of Village … which taxpayers owe $60,452 of that total. General fund assets were overstated by $288,510 and liabilities by …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Penn Yan – Procurement (2024M-152)
… ensured Water Treatment Plant (WTP) procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village … ensured Water Treatment Plant WTP procurements were made in accordance with Village policy and in the best interest of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims … thorough and deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 … The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is not an …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144City of Yonkers – Budget Review (B6-14-13)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … are outstanding. Key Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer … for textbooks and the appropriations for employee pension costs, tax certiorari settlements and firefighter overtime …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Village of Rhinebeck – Water Fees (2013M-311)
… Clerk’s duties were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency (DCIDA) … the life of their contracts, in part, because of their plan to create jobs in Dutchess County. Therefore, taxpayers …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… software does not produce accurate accounts receivable aging reports, which hinders Department officials’ ability to … are entitled to receive those payments. Ensure that aging balances for each and every account are accurate and …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsPerformance of the Excelsior Jobs Program
… 2010 through September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws … the firms must create and maintain specific numbers of new jobs and/or make significant capital investments. Empire … committed to invest nearly $5.8 billion and create 34,472 jobs in New York State. Key Findings We sampled 25 companies …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programVillage of St. Johnsville – Records and Reports (2015M-1)
… bank account balances did not reconcile to the accounting records. Interfund loans were not accurately recorded. The … not audit or provide for an audit of the Clerk-Treasurer’s records for 2012-13 and 2013-14. Key Recommendations Compare … bank balances with the cash balances in the accounting records and investigate and correct discrepancies in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Mount Morris – Justice Court (2012M-129)
… to June 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed by an … to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected Town financial … activities for the period January 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam … The purpose of our audit was to examine selected Town financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board … the Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fCity of Long Beach – Budget Review (B21-7-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … or resolve recommendations from our budget review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Opinion 88-30
… deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), 194(1)(b), 198, … 202-a, 209-e(1)(b): (1) A town, by ordinance, may require district property owners to connect to a district water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Comptroller DiNapoli Releases Audits
… cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax exemptions, the Program required … business operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsMilitary Service Credit
… serving in any of the branches of the United States military, you have our sincere appreciation. We at New York … service to our country. As a past or present member of the military, you should know that you may be eligible to receive … service credit toward your retirement benefit for your military service. This brochure can help you determine if you …
https://www.osc.ny.gov/retirement/publications/military-service-creditTitle I Grants to Local Educational Agencies – Federal Funding and New York
… gaps between students (Assistance Listing Number 84.010). Funds pass through the State Education Department and are … each state. Within a school district (like DOE), Title I funds are targeted to those schools with the highest … of enrollment are eligible to apply to use Title I funds to operate school-wide programs. The funds are …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agencies