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Town of Gardiner – Selected Financial Activities (2013M-67)
… over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. … purchase land for open space. However, the Town solicited donations totaling $75,000, despite no express authority for …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… of the Clerk’s office. The Town Clerk and Supervisor have functions that serve as checks against one another that do not exist unless they are performed by separate individuals. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… of computerized financial data against unauthorized access or potential loss, data backup, monitoring of remote-access users and server room security. Key Recommendations … supporting documentation. Review and revise user access rights (permissions) along with job descriptions to …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2012 through August 12, 2013. … did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating them to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. … she did not properly account for funds associated with the Center’s operations. The day before the former Director …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Wyoming County Court and Trust Funds (2020-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County … have established appropriate controls to safeguard and account for court and trust funds for the period January … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2City of Yonkers – Budget Review (B25-6-6)
… $1.55 billion, which includes operating and debt service funding of $809.2 million for the Yonkers Public Schools … Key Findings The 2025-26 budget relies on nonrecurring funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of property, to balance its budget. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) … in implementing our recommendations in the audit report South Orangetown Central School District – Network User … The purpose of our review was to assess the South Orangetown Central School Districts District progress …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fCity of Newburgh -- Budget Review (B18-6-12)
… be more consistent with past overtime costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Dunkirk – Community Development Block Grant Management (2012M-146)
… in loans that are unsecured and lack the most fundamental paperwork, such as a signed loan document. All told, we …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146State Comptroller DiNapoli Releases Municipal Audits
… exception to the competitive bidding requirements. Upper Jay Fire District – Board Oversight (Essex County) The board … the board with monthly budget status reports. Upper Jay Volunteer Fire Department – Financial Activities (Essex …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Keeseville Volunteer Fire Department , City of Niagara Falls and the Village of Sagaponack . "In today"s fiscal … totaling $63,010 before payment was made. City of Niagara Falls – Financial Condition (Niagara County) The city did not … Keeseville Volunteer Fire Department City of Niagara Falls and the Village of Sagaponack …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… to maintain supporting documentation, including payroll records, time sheets, paystubs, or canceled checks, to … wrote off nearly $17.4 million in insurance denials. Records tested showed the causes for the write offs were … amounts written off represents about 1 percent of the net patient revenue, an amount well within the industry standard …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … sewer district fund from $31,503 to $3,521 (89 percent). Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… of Health (DOH): Examination of Travel Expenses (2015-BSE1-04B) In an earlier report, auditors found DOH … and $6,007.79 in travel expenses for calendar years 2015, 2016 and 2017, respectively, for the employee to … Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all special …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… and examinations have been issued. SUNY Downstate Medical Center: Examination of Sunset LG Realty, LLC (2018-BSE03-02) … in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14) An initial audit found … drug claims were excluded from the Medicaid Drug Rebate Program. In a follow-up, auditors found DOH made …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today in support of U.S. Senator Elizabeth Warren's Climate Risk Disclosure … addressing climate risk, but we face a severe lack of information from our portfolio companies on how they …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDiNapoli Releases Municipal Audits
… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … (Monroe County) The town granted a total of 1,479 non-NYS STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll, collectively reducing the town’s 2018 …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be required to provide collateral security … provided for in statute or determined by the department. Distributors whose combined tax liability exceeds $5 million … liability. Auditors found the department does not review distributors’ existing collateral security amounts to …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits