Search
Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported … Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York State General Municipal Law … review did not identify any significant fiscal concerns with the Village’s general fund for the fiscal year 2022-23, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsTown of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-38615-Day Prompt Payments for Small Businesses
… under this legislation you must: (1) have a primary place of business in New York State; (2) have a significant … field; and (5) employ 200 employees or fewer at the time of the payment. To certify: Log in to the Vendor … starting March 31 according to the policies and procedures of the accounting and financial management system of New York …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … Start’s reimbursement rates. Remind Bright Start officials of the pertinent SED guidelines that relate to the … comply with SED’s requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … total, we examined $1,313,845 in travel costs associated with these eight employees. Key Findings Most of the expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… Indian, Black, Moose, and Beaver rivers for the purpose of regulating the flow of streams or rivers when required by public welfare, … health and safety. The District must adhere to the Office of Information Technology Services’ (ITS) policies, including …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition against the use of such a clause, providing a vendor with the unilateral right to terminate a contract can create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not … claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations (Clinton County) The town …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 … Town of Schaghticoke Budgeting 2013M239 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Town Clerk Dorothy Hart was sentenced today to 250 hours of community service and paid back over $35,000 which she … Brown we exposed Hart’s fraud and she has been convicted of a felony and forced to repay the money she stole.” Hart, 64, of Mayfield, who was the elected town clerk, pleaded guilty …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of … (Institution), paychecks dated 10/10/2019. Rate increase is effective 10/09/2019. Agency Actions Reporting the Rate … The purpose of this bulletin is to provide agency instructions for processing the CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsTown of Potsdam – Justice Court (2014M-014)
… Purpose of Audit The purpose of our audit was to examine the Court’s records and reports … 1, 2009 through August 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a … The purpose of our audit was to examine the Courts records and reports …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … Our Office examined refunds processed by the Department of Taxation and Finance during the period January 1, 2018 … The objective of our examination was to determine whether tax refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Lockport – Fuel Inventory (2025M-54)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … control intended to limit access and reduce the risk of unauthorized access to the fuel pumps and improper fuel usage. The Town purchased 71,389 gallons of fuel totaling $201,709 and used 73,304 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Opinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9