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Putnam Valley Central School District – Financial Condition (2016M-135)
… 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, … Putnam Valley Central School District Financial Condition 2016M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… through March 1, 2016. Background The Weedsport Central School District is located in the Towns of Brutus, Cato, … Weedsport Central School District Financial Management 2016M94 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Ripley – Town Clerk Collections (2024M-139)
… 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… 1, 2010 through April 30, 2014. Background The Crystal Beach Volunteer Fire Department is a not-for-profit … Crystal Beach Volunteer Fire Department Misappropriation of Funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the City’s and Town’s borders. The Joint Water Project is …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… January 1, 2013 through September 23, 2014. Background Schoharie County is located in central New York and has … Schoharie County Stream Restoration Project and Contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … charges – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. … allocated amounts represented at least $779,829 (26 percent) of the $2,980,750 that was allocated in 2012 to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September 30, … not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only makes …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… our audit was to review the City’s financial condition and Council oversight for the period January 1, 2011, through … by an elected Mayor and an eight member elected Common Council. The City’s total budgeted appropriations for the … of over $11.4 million. This has occurred because the Council adopted budgets that were not based on prior year’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… [read complete report – pdf] Audit Objective Did the Wyoming County … WCIDA’s financial and operational affairs. The Executive Director is the chief executive officer and is responsible for WCIDA’s day-to-day management. The Director of Operations (Director) oversees WCIDA’s business …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148State Comptroller DiNapoli Releases School District Audits
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts are … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerNew York State Rent Relief Funding: Spotlight on New York City
… renter households). During the first round of federal rental assistance made available for New Yorkers, City … percent, respectively) compared to their overall shares of rental households (29 percent and 22 percent, respectively). … levels for those looking to access the program. Rent Debt Ticking Up Before Moratorium Ends The City’s worst job …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 95-32
… together with a security agreement from the depositary bank or trust company (General Municipal Law, §10[3][a],[b]; … must provide that the collateral is being pledged by the bank or trust company as security for the deposits or … March 23, 1993; 12 USC §§1821[e][11], 1823[e]; Uniform Commercial Code, art. 8). If eligible securities delivered to …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… The economy of New York’s Finger Lakes region has been bolstered by … by New York State Comptroller DiNapoli. "As the economy of the Finger Lakes transforms, the region will benefit from … retaining skilled workers and tackling persistent pockets of rural and urban poverty remain a challenge. Programs and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… incomes and pay a modest monthly surcharge as their only penalty, according to an audit released today by New … of $1,167,620 on the affidavit, but the vendor entered only $116,762. The second tenant’s affidavit showed income of … incomes and pay a modest monthly surcharge as their only penalty according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Comptroller DiNapoli Releases Municipal Audits
… the board. Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (Ontario County) Town officials did … manner. Although the district’s investments were legal, safe and liquid, officials maintained the capital reserve … did not seek competition by obtaining verbal or written quotes for 14 purchases totaling $82,727, which reduced …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-audits