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State Comptroller DiNapoli Releases Municipal Audits
… board has not developed a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board … to adequately monitor operations, and did not file the required reports with the appropriate agencies. Orange County …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following audits were issued: Town of … New York State Comptroller Thomas P DiNapoli today announced the following audits were issued …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… The board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Midway Fire District – Claims Auditing (2025M-143)
… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New … charged, as well as the toll discounts it gives to certain drivers. In looking at a random sample of 75 non-revenue … The states Thruway Authority Thruway generally bills drivers accurately for tolls according to an audit by New …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsClaim Submitted—What’s Next?
… After you submit your claim online, check your email for next steps. You should … any requested documents, the faster we can process your claim. If the email: Includes an attached claim form, complete the form and provide any documents … After you submit your claim online check your email for next steps …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextJustice Court Fund: Invoice Billing Program
… courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or her monthly … justices in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period … Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterXII.8.C Payment Intercepts – XII. Expenditures
… After the Business Unit makes a determination that funds scheduled to be paid to one entity must be diverted, in … original entity to be paid The entity in which to divert funds to A proper justification A contact person at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsManagement of Energy Consumption
… Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be more energy … 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years … Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years … Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessablePersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Chenango County – Court and Trust Funds (2025-C&T-2)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien. These … when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Objective Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed … Determine whether the BayportBlue Point Union Free School District District Board appropriately managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Morehouse – Records and Reports (2021M-182)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. … Bank reconciliations were not performed. Monthly financial reports were not prepared for and submitted to the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Jamestown City School District – Fund Balance and Reserves (2022M-97)
… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Brockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District District Board of Education Board and District officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107