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City of Newburgh – Budget Review (B24-6-9)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … expenditures in its 2025 adopted budget for the New York State Touring Route Program because there is no …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Town of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … on Town operations or how they will fund these needs. As of July 17, 2024, the Town’s capital reserve funds have zero … and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both the Town’s salt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town officials: Paid 10 employees a total of $150,155 that was not authorized by the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Oversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school … State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to … Under the Act, school districts were allocated a portion of the $2 billion based on the percentage of selected school …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … initiate corrective action. … Determine whether the Town of Allen Town Town Board Board properly audited and approved …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of November 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fTown of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fVillage of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wawayanda – Financial Operations (2024M-160)
… and the Board-appointed budget officer. The Supervisor is responsible for ensuring that day-to-day financial … are recorded in the accounting system. The Board appointed a Supervisor’s Accountant (Accountant) to make journal … multiyear financial plan or develop a comprehensive capital plan that addresses capital needs. Without such …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 90-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … article 14 is not applicable. Under New York law, even when compensation for overtime is not provided through … are elected public officials (29 USCS §203[e][1][c][ii][I]) and certain staff members of such officials (29 USCS …
https://www.osc.ny.gov/legal-opinions/opinion-90-11Opinion 2007-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … The State Comptroller has not made such a designation to date. 2 IRS Form 990 is a return filed by organizations …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Financial Statements and Supplementary Information
… Annual Comprehensive Financial Report 2024 Annual Comprehensive Financial Report 2023 Annual … Report 2022 Annual Comprehensive Financial Report 2021 Comprehensive Annual Financial Report 2020 Comprehensive … documents are available in a Portable Document Format (.pdf) format, which requires Adobe Reader. … Financial …
https://www.osc.ny.gov/retirement/resources/financial-statements-and-supplementary-informationDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… that earlier today, Sharon Gardner, the former Director of Food Services for the Hempstead Union Free School District (“HUFSD”), … Internal Revenue Service-Criminal Investigation, New York; and Nassau County District Attorney Anne T. Donnelly. …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeIT Security Fundamentals – Information Technology Governance
… defense-in-depth. These concepts highlight the importance of looking at internal controls both individually and … triad refers to an information security model comprised of three main components: confidentiality, integrity and … Availability means that the information is available when it is needed. Data that cannot be accessed will prove to …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli Announces Latest Fiscal Stress Scores
… DiNapoli’s office has evaluated the financial stability of local governments. “The challenges facing local … realistic long-term financial plans.” The latest round of scores is based on 2015 financial information provided to … level of fiscal stress as of their 2015 fiscal year end date. To view the complete, sortable list of fiscal scores …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases State Audits
… organization located in Buffalo offers a range of preschool special education services to children with disabilities from birth to five years of age. For the fiscal year ended June 30, 2014, auditors … $1.06 million were reported in fiscal years other than when they were actually paid. WCHCC also incorrectly reported …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-audits