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Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Ithaca – Information Technology (2017M-52)
… purpose of our audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through … The Town of Ithaca is located in Tompkins County and has a population of approximately 20,000. The Town is … password security, wireless security, mobile computing and storage devices or online banking. Town employees did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Village of Nissequogue – Information Technology (2015M-31)
… to address acceptable computer use, internal user access, remote access, password security and management, data backups …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Village of Cohocton – Cash Receipts (2015M-63)
… is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is … Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all … No reconciliation between the accounting records and the relevy list was completed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Town of Broadalbin – Leave Accruals (2014M-88)
… to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 … to monitor leave accruals of highway department employees for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88New GASB Standards
… annual financial statements. GASBS 101 is an update to GASBS 16 and requires the State to consider other types of compensated leave such as holiday, … entity. The cooperation of all reporting entities staff to ensure proper enrollment in the reporting system as well …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsKeene Central School District – Transportation State Aid (2021M-63)
… two. Officials did not establish adequate procedures to ensure the District applied for all State aid for new bus … buses identified in this report. Implement procedures to ensure transportation aid applications are accurately … an annual reconciliation of transportation aid expected to be received with actual amounts received. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63New York State Comptroller DiNapoli Statement on Martin Luther King Day
… The Rev. Martin Luther King’s life mission was to bring equal … but anything that is truly worth attaining rarely is. Martin Luther King recognized that transformation would not … The Rev Martin Luther Kings life mission was to bring equal …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… by everyone involved.” The case is being prosecuted by Assistant District Attorney Amanda Bettinelli and Chief Assistant District Attorney Christopher P. Borek. A criminal …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsDiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportOpinion 95-13
… on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 governs the … all bond issues, irrespective of whether the bonds have "call" provisions. In the case of non-callable bonds, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13DiNapoli Releases July Cash Report
… according to the monthly state cash report issued today by New York State Comptroller Thomas P. DiNapoli. The … projections. Business tax collections through July totaled just over $2 billion, representing a decline of $533.6 … lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli: State Tax Revenues $3 Billion Below Last Year
… $7.8 billion, or 12.2 percent, lower than last year. This is primarily due to higher federal reimbursement for Medicaid … higher than last year at the same time. The higher balance is driven partly by receipts from short-term borrowing that … $1 billion of that borrowing; the remaining $3.4 billion is due by March. November Cash Report Find out how your …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… "This budget reflects stronger economic times and assists individuals and families who have not shared equally in the state's economic prosperity. The details of the budget came together … This budget reflects stronger economic times and assists individuals and families who have …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetVillage of Islandia – Information Technology (2021M-100)
… breach notification, password and mobile and removable device IT policies or implement a comprehensive IT …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Village of Hancock – Insurance Withholdings (2022M-108)
… employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. … Key Recommendations Provide oversight over the Clerk and Deputy to ensure the withholdings are calculated correctly …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Village of Greene – Investment Program (2023M-112)
… report – pdf] Audit Objective Determine whether Village of Greene (Village) officials developed and managed a … and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials considered other … the investment policy Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Town of Baldwin – Claims Auditing (2023M-113)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113