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Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Allen – Town Clerk Collections (2024M-120)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate collections …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Town of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Hurley – Transfer Station Collections (2024M-132)
… did not address segregation of incompatible duties with respect to safeguarding collections. For example, the Manager …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … accurate. Two accounts were overstated by a combined total of $1.4 million and 13 accounts were understated by a combined total of $451,664. Of the 10 revenue accounts we reviewed as of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Poestenkill – Credit Card Purchases (2024M-34)
… not limited to, household and personal care items, video streaming services and clothes that were made by the former … misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Village of Elmira Heights – Claims Auditing (2024M-44)
… of individual claims. The lack of a proper claims audit increases the risk that improper payments could be made and … Although the 213 claims reviewed totaling $771,282 were for proper Village purposes, we determined: 34 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Butler – Highway Asset Accountability (2024M-115)
… (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings … Town officials did not adequately safeguard and account for Department assets. As a result, there is an increased … or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised2021 Fall Conference - Bureau of State Payroll Services
… to Calendar Join Now Please take a moment to let us know what Payroll Courses you're planning to attend during this … you provide will help us include information that is important to you and your agency. Payroll Services Fall … during the 1 hour session, please allow yourself an additional 5-10 minutes for the setup prior to your first …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesTown of Carroll - Audit Follow Up (2013M-221-F)
… was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014. Background The Town is governed by an elected … review was to assess the Towns progress as of October 2019 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year growth will be for new initiatives and … to misuse. “This year’s state budget follows two years of unprecedented economic disruptions caused by the …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetDiNapoli Releases Analysis of SFY 2024-25 State Budget
… of the unearned income reported that year (capital gains, dividends and interest); the amount of income reported from …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… The Enacted State Budget for State Fiscal Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY 2021-22. These resources include federal support, … The Enacted State Budget for State Fiscal Year SFY 202122 is …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… the federal government has yet to reach a deal on the debt ceiling. The state has made progress in building up reserve …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetThe Changing Face of Post-Pandemic New York City
… and policy decisions we are making today,” DiNapoli said. “In the pandemic’s wake, we see an altered population and it … thrive.” Pandemic Wipes Out Years of Population Growth In the decade before the pandemic, from 2010 to 2020, the … as many continued to leave. The 629,057 new New Yorkers in that decade was greater than Miami’s total population of …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… two recommendations included in our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate … for NYSHIP. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug coverage … $2.5 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil