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Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… October 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. Its population is approximately 950 residents. General fund appropriations …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
Determine whether Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial operations
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Town of Allen – Claims Audit (2024M-123)
… complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and approved claims prior to payment. Key Findings The Board did not properly audit and approve all claims prior …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… paid $12,037 for 20 holidays that were not authorized in the Town’s collective bargaining agreements (CBAs). Seven … Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all unused leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176eLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesWall Street Bonuses Declined in 2011
… City securities industry employees are forecast to decline by 14 percent to $19.7 billion during this year’s bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. Click here to view … would be the second year in a row that profits dropped by more than half. While the industry had a strong first half …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… It On Trust Fund, had a balance of more than $1 million in December 2015 and has not been used by DOH since its … to help others did not expect their money to sit unused in a bank account,”said DiNapoli. “New York ranks among the lowest nationally in registering organ and tissue donors, yet we’re sitting on …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 90-18
… of General Services, and General Municipal Law, §103(8) provides that "municipal hospitals" may purchase goods, … in the aggregate, in excess of $5,000 during the fiscal year for the same or similar items of medical supplies (see …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli: Localities Spending More to Address Climate Change Hazards
… and storm damage, according to a report released today by State Comptroller Thomas P. DiNapoli. “Climate change … was the direct result of storms and flooding exacerbated by climate change. The estimated cost of all such projects …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsCapital Asset Management
… generally accepted accounting principles. SFS AM is used by State and agency managers to effectively budget, account … Capital Assets (BCA) acts as a service bureau to agencies by monitoring and coordinating SFS AM capital asset inputs, … BCA is not adequately overseeing capital assets reported by State agencies to ensure that these agencies are properly …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Municipal & School Audits
… or present records to the board for audit as required by state law. Because of this, the board was unable to … fund for a “vacancy factor,” a budgeting technique used by the city to account for open personnel positions, which … for personnel services are likely underestimated by as much as $3.7 million. In addition, budgeted funding for …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… services late, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … Intervention Program … Audit Finds Better Oversight Needed by State Education Department to Ensure Students Receive …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal Audits
… to verify that the purchases were properly authorized by an appropriate department head and two claims totaling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… claims auditor to audit claims before payment as required by the school’s cash disbursement policy. Cash disbursements … 30 claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. In addition, the senior account …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… and investment policies and a code of ethics, as required by statute, and has ensured that procedures for financial … to pay other bills prior to audit that are not allowed by Town Law. For example, the Board approved the payment of … that all claims, other than those exceptions allowed by Town Law, are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16West Valley Central School District – Financial Management (2013M-178)
… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. … the $2.4 million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… approximately 11,470 students. The District is governed by an elected nine-member Board of Education. The District’s … dispensed, fueling times and the odometer readings entered by employees. The Director of Facilities and Operations does …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-pay