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State Comptroller DiNapoli Releases Municipal & School Audits
… of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the village in 2022 and found the clerk-treasurer had been running the … investigation, the former clerk-treasurer, who resigned in March 2023, was arrested in November of that year and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures … Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Lockport – Justice Court (2018M-36)
… - pdf] Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly … all bail held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water … 21, 2009 through April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Unified Court System Bulletin No. UCS-123
… in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310City of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158State Agencies Bulletin No. 238
… Affected Employees Employees who are being paid from a position (incumbents) or who are on a leave of absence without pay ("encumbents") in positions that have been abolished or inactivated … notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this information, OSC automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsCity of Olean – Budget Review (B1-15-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … In accordance with General Municipal Law, adopt a code of ethics, an investment policy and a comprehensive …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Kings Park Central School District – IT Asset Management (S9-22-13)
… of the sampled IT assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the … contracts or of the member recusing himself from voting on the contracts. The Board did not hold a public hearing for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted an appropriate … for wooden benches on the campus. The College submitted a $22,800 claim for payment, payable to Fast Track, to our … The College did not conduct the procurement in accordance with State Finance Law. Specifically, the College did not: …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcRome City School District – Multiyear Planning (2021M-144)
… did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … to prioritize and fund capital projects and purchases. In addition, the District’s preliminary plan for using … to pay for recurring operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Chenango Valley Central School District – Budget Review (B4-13-11)
… and appropriations are higher than average actual results by $65,000 and $120,000, respectively. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Rockville Centre Union Free School District - School District Website (S9-19-28)
… School District (District) used its resources to maintain a website that provided the public with transparent and … certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her … William Grady and the New York State Police for their work on this case." Robertson failed to notify the New York State …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311