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Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)

… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165

Comptroller DiNapoli Releases Municipal Audits

… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

Fund Financial Data – 2021 Financial Condition Report

… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …

https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-data

State Comptroller DiNapoli Releases School Audits

… – Information Technology (Albany County) The board and district officials did not ensure the information technology (IT) assets and data were safeguarded. Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors determined officials …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits

DiNapoli: June Tax Receipts Down 17.3% From Last Year

… billion or 17.3 percent from the previous year,  according to the monthly state cash report released by State … Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on Washington. New York … and its localities badly need more federal aid if they are to respond fully to the COVID-19 crisis.” Other items of note …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-year

Alfred State College of Technology – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected … and abuse.  The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)

… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation

Village of Horseheads – Collections (2023M-169)

… complete timely bank reconciliations, or perform annual audits. We determined that:  Code Enforcement Department …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

Fund Financial Data – 2022 Financial Condition Report

… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

DiNapoli: Alexandria Clerk Charged In Theft of Town Fees

… a complaint online at [email protected] , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees

Hampton Bays Union Free School District – Claims Processing (2013M-333)

… Purpose of Audit The purpose of our audit was to examine the claims … processing function that ensure claims are audited in a timely manner and are properly supported. Even though the … received from the vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333

Cayuga County – Court and Trust Funds (2024-C&T-5)

… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5

Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)

… – pdf] Audit Objective  Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board):    Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19

Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)

… – pdf] Audit Objective  Determine whether the Village of Copenhagen (Village) Board of Trustees (Board):  Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15

Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)

… – pdf] Audit Objective  Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board):  Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16

Town of Java – Tax Collection Remittance (P1-24-21)

… – pdf]   Audit Objective  Determine whether the Town of Java (Town) Tax Collector remitted all collections as … Key Findings  The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … established by Town Law Section 35. As a result, funds were not provided to finance Town and County operations …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21

Compliance With School Safety Planning Requirements (Follow-Up)

… Commissioner’s Regulations (State Regulations) and DOE Chancellor’s Regulations (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive district-wide school safety plan and DOE’s schools must develop school-specific emergency response …

https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-follow

Village 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 … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12

Recent Trends and Impact of COVID-19 in Brooklyn

… was for non-mortgage arrears. Food Insecurity Hunger Free America estimates that the number of individuals who … York City Hunger Atlas and Annual Survey Report , Hunger Free America, 2021. 21 Calculated from responses to the …

https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklyn

DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges

… The Bronx is setting records for population, business and job growth, according to an … in The Bronx, and many are in disrepair. Public housing accounts for 13 percent of all rental units, the highest …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challenges