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Village of Liberty – Financial Condition (2013M-109)
… June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Comptroller DiNapoli Releases Municipal Audits
… of the Clifton Park Water Authority , Cortland County Industrial Development Agency , Middle Country Public Library … or properly secured prior to deposit. Cortland County Industrial Development Agency – Project Management Agency … audits of the Clifton Park Water Authority Cortland County Industrial Development Agency Middle Country Public Library …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. The … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: … the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of … to detect and prevent the approval and payment of duplicate claims. Periodically review and determine the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Agencies Bulletin No. 2050
… to NYSPO. Agencies may direct staff to instructions for setting up MFA in NYSPO. The instructions are included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… (Supervisor) did not record all financial activities in the capital projects fund or prepare adequate monthly … our fieldwork, the Town still had an estimated $4 million in costs left to complete the Project without a planned … findings in our report. Appendix B includes our comments on issues Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Yates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Allegany … Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Allegany …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January … Champlain Joint Youth Program Oversight of Financial Activities 2017M21 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… period July 1, 2013 through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, … Wellsville Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Wayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249State Agencies Bulletin No. 1938
… Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings … earnings the teacher is not entitled to receive. Salary Withholding Reporting Salary Withholding for Contract Pay Teachers For Contract Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2336
… inform agencies of OSC’s automatic processing of the April 2025 PEF Salary Increase and provide instructions for payments not … a salary increase of three percent (3.00%) for fiscal year 2025-2026 and includes the April 1, 2025 PEF Salary Schedule … inform agencies of OSCs automatic processing of the April 2025 PEF Salary Increase and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2336-april-2025-public-employees-federation-pef-3-salary-increaseState Comptroller DiNapoli Releases Municipal Audits
… accounted for and deposited timely and intact. However, driving range fees were not remitted to the town … reconciled the daily sales logs to his annual report of driving range fees. Furthermore, the director did not provide … office with documentation to support his annual report of driving range fees. Kenilworth Fire District No. 2 – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … contracts with United HealthCare (United) to process and pay medical claims from health care providers for services … for Services Provided by Eastern Orange Ambulatory Surgery Center (2015-S-53) United HealthCare: New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llp