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Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… receive written financial reports or review bank and investment statements and canceled check images. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… addressing key network user access controls, such as user account management, password security and user account controls. Disable 60 of the District’s enabled … Key Recommendations Adopt comprehensive network user account policies and procedures addressing securing user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Ocean Beach – Credit Card Usage (2022M-206)
… and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Factors Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVillage of Endicott – Budget Review (B4-15-11)
… budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and include a … Address the deficits in the water and sewer funds to avoid adopting unbalanced budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Agencies Bulletin No. 1795
… regarding the calculation process can be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsState Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… ECA funds. The central treasurer did not issue receipts or ensure student treasurers issued receipts for cash …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mPavilion Central School District – Claims Audit (2024M-108)
… complete report – pdf Audit Objective Determine whether the Pavilion Central School District (District) claims … properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to … paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) … certiorari reserve funds provided to the Board contained all information required by District policy. Without …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Town of Albion – Supervisor’s Records and Reports (2024M-111)
… complete report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) … records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Avon Central School District – Financial Management (2024M-75)
… whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … budgets overestimated appropriations by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… buyouts in accordance with contractual agreements. Of the 46 separation payments we reviewed totaling $451,298, … errors totaling $1,629. One former employee, as well as the estates of three former employees may have been entitled … payments totaling $23,937 that they did not receive. Of the 30 health insurance buyout payments we reviewed totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolVillage of Sloan – Clerk-Treasurer (2024M-109)
… manner. The Clerk-Treasurer also did not provide timely or accurate financial reports to the Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109DiNapoli: Local Sales Tax Collections Up 3% in November
… totaled $1.86 billion for the month, up $53 million year over year, with New York City accounting for 61.5% of the … growth in November was a bit stronger compared to the 1.9% year-to-date increase,” DiNapoli said. “New York City’s …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberTown of Perth – Supervisor’s Records and Reports (2024M-149)
… maintain complete, accurate and timely accounting records or provide adequate financial reports to the Board. For …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… increases anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to maintain current service levels for … clouds the city’s revenue and expense forecasting. In addition to rising recession risk, the city has not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetFairview Fire District – Financial Operations (2024M-138)
… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138