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Alexandria Central School District – Financial Condition Management (2020M-109)
… the District did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings Department officers and members did not provide adequate financial oversight. As … policies and procedures were not adopted. Existing bylaw provisions were not enforced. Adequate accounting and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesWilliamsville Central School District – Financial Management (2022M-193)
… complete report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … District officials did not properly manage the District’s fund balance and reserves. As a result, the District levied … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Were not fully …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingColumbia County – Payroll (2014M-121)
Columbia County Payroll 2014M121
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Village of Clinton – Financial Management (2014M-316)
… and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Division of Housing and Community Renewal Bulletin No. DH-120
… 359 of the Laws of 2022 implements the revised April 1, 2021 RRSU Salary Schedule and April 1, 2022 RRSU Salary Schedule included in … Control-D report will be available for agency use on 05/26/2022 (Administration). This will give the agency time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Division of Housing and Community Renewal Bulletin No. DH-131
… messages which identifies the reason(s) the employee’s record will not be updated: NYS Position Has Both Equated … in NYSTEP. Employees who appear on the report but whose record was not corrected prior to automatic processing will … the appropriate transactions to correct the employee’s record and to pay the increase in Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37DiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… speed and scale at which the State Comptroller’s office can return certain unclaimed funds, while ensuring such funds … and work alongside State Comptroller DiNapoli to make this initiative a reality for New Yorkers,” Sepúlveda … in a timely manner without unnecessary red tape. Thank you to State Comptroller DiNapoli for your partnership on …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsOpinion 95-2
… as a "pass through" to the customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of Public Housing Law, §52. … cable television bill which is designated as a "franchise fee". You state that the city in which the cable company is …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… used to pay down Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Village of Richburg – Transparency of Fiscal Activities (2025M-116)
… (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … of 401, Village officials budgeted a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct or provide for an audit of the Clerk-Treasurer’s records and reports for …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116DiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid pitfalls.” The latest … importance of the AFR and tracks non-filers. It includes a tool for the public to check the filing status of any local … unemployment. DiNapoli’s office provides a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesTown of Paris – Water and Sewer User Charges (2025M-146)
… with water and sewer user charges? Audit Period January 1, 2024 – October 29, 2025 Understanding the Audit Area Strong … irregularities, waste, legal non-compliance and fraud. For 2024, the Town collected approximately $175,000 in water … with unpaid balances totaling $1,639 in the annual statement (re-levy list) delivered to the County for re-levy …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146State Comptroller DiNapoli Statement on End of Legislative Session
… independent oversight of state contracting, especially with regard to economic development spending, is needed to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-session