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Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary expenditures and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… New York State General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records and reports, as required by …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Addison – Payroll (2024M-12)
… ensured that the Clerk-Treasurer accurately paid officials and employees’ wages and leave benefits. Key Findings The Board did not fulfill its oversight and fiscal duties and responsibilities (see Village of … ensured that the ClerkTreasurer accurately paid officials and employees wages and leave benefits …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report … Hunter- Tannersville Central School District – Network User Accounts and Information Technology Contingency … did not adequately manage or monitor non-student network user accounts or develop a written IT contingency plan. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fMinimum Qualifications - Auditors
… is dedicated to attracting bright, capable individuals who will bring energy and commitment to its auditing … is dedicated to attracting bright capable individuals who will bring energy and commitment to its auditing programs …
https://www.osc.ny.gov/jobs/qualifications-auditorsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson is located … 6,700 residents. The City is governed by the Common Council, the legislative body which comprises the President …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102State Comptroller DiNapoli Releases Municipal Audits
… Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … financial transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie … of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … timely manner, and that bank reconciliations are performed on a monthly basis. Conduct an annual audit of the records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… adequate oversight. Employees did not always use the time clock to clock in and the Superintendent was unable to provide …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… Medicaid made inappropriate payments to a transportation provider. The audit covered the period from September 26, … any relevant Medicaid payments will be recouped and the provider may be subject to additional fines and sanctions. The provider we reviewed is a private proprietary corporation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerProperty Tax Credits
… whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the period July 1, … of Property Tax Freeze, Property Tax Relief, and STAR credits began at various times, with the oldest program (the … Freeze program) beginning in levy year 2014. Each of these credits are intended to offset the cost of property or school …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… report – pdf] [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s … The purpose of our review was to assess the City of Fultons City progress …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fComptroller DiNapoli Releases Municipal Audits
… , Village of Voorheesville , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 contracts, …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged theft of nearly $42,000 of her deceased … partnership." Robertson was charged with Grand Larceny in the 3rd degree, a class D felony. The investigation … discovered that Robertson's mother, a pensioner in the New York State and Local Retirement System, had passed …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemCity of Glen Cove– Budget Review (B7-13-16)
… 2014 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71316 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Opinion 93-28
… (CHIPs moneys subject to section 284 agreement) HIGHWAY LAW, §§10-c, 284: Consolidated Local Highway Assistance … superintendent pursuant to section 284 of the Highway Law. You ask whether moneys received pursuant to section 10-c of the Highway Law are subject to the agreement between the town board and …
https://www.osc.ny.gov/legal-opinions/opinion-93-28