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DiNapoli: City of Corning Audit Details Stolen Funds
… including $5,000 from city parking fines, according to an audit released today by New York State Comptroller … as well as utility receipts. “This individual had keys to the cash register and helped herself. It’s unfortunate … agreed with the audit findings and indicated they have already taken a number of steps to address the …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… (Supervisor) maintain complete, accurate, and up-to-date accounting records and reports to allow the Town Board (Board) to properly manage the Town’s … the Board with monthly balance sheet reports that would have identified an imbalance between the Town’s assets and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47State Comptroller DiNapoli Releases Municipal Audits
… the villages did not receive all the benefit they should have from county sales tax distributions. The town board … totaling $33,446 were paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were … made during the audit period, 753 totaling $70,458 did not have receipts or invoices attached to the claims. Nineteen …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsControls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdfControls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … approximately $35.1 million. Key Findings City officials have adopted budgets that were not structurally balanced. City officials have not developed a multiyear financial plan. The Mayor, …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining expectations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) … $2.3 million. Key Findings The Village did not have written policies or procedures detailing the acceptable … and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Port Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … approximately $20 million. Key Findings District officials have generally taken appropriate action to manage the … increased by nearly $1.4 million. District officials have not created a detailed multiyear plan that projects …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… and underpayments. Key Recommendations Provide oversight to ensure that tuition bills have adequate supporting documentation and are accurately … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mTown of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations been performed during our …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Spackenkill Union Free School District – Professional Services (2021M-89)
… procuring professional services. As a result, taxpayers have little assurance that procurements are made in the most … This represents at least 60 percent of the total paid to professional service providers during the audit period. … more than nine years ago. However, the insurance should have been competitively bid every three years. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… We found: 30 assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 … ONC BOCES officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … records. Ensure claims are audited before payment and have adequate supporting documentation. Ensure cash receipts … Company officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesCity of Middletown – Payroll and Leave Benefits (2024M-26)
… (STP) employees received $91,492 for time they may not have worked because they were working at another … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … with certain aspects of our findings but indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26New York State Common Retirement Fund
… The Fund's mission, values and investment philosophy have earned it the distinction of being one of the … solid returns, and constitutionally protected benefits have provided retirement security for generations of …
https://www.osc.ny.gov/common-retirement-fundDiNapoli Releases July State Cash Report
… slightly above updated projections this month, according to the state cash report issued today by State Comptroller … a positive development," DiNapoli said. "Federal receipts have grown, but that may change depending upon developments … $831.1 million lower than initial projections. The year to year increase was primarily due to federal receipts (up …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportOpinion 89-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … must determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … illegal or improper purposes. Should the members decide to use these moneys to pay for the publication of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-16SUNY Bulletin No. SU-267
… Purpose To inform campuses of OSC’s automatic processing of the 2018 … prior to the effective date 06/30/2018 and who would have been eligible for the salary increase if the employee’s … Board of Trustees UUP Salary Resolution, salary minimums have been established for employees paid on an annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-267-2018-retroactive-salary-increase-psnu-employeesLocal Sales Tax Collections up 10.2% in Third Quarter of 2022
… grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven by double digit … $5.7 billion, an increase of $529 million, according to a report released today by New York State Comptroller … outside of New York City were less than what they would have been had they not opted to implement a local component …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022