Search
Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in … of Department funds. The President signed blank checks for the Treasurer, and Board members approved payments …
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)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … of the City’s and Town’s borders. The Joint Water Project is governed by a Joint Water Board which comprises six … or on due dates. Ensure that the annual reconciliation is performed by March 1 of each year. Ensure that the City …
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)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes …
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)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract … department heads provide the Board and the Attorney with all contracts for review/approval, contracts are monitored …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Introduction – Travel and Conference Expense Management
… expenses are generally not a significant budgetary item, the opportunities for improper or even fraudulent … travel and conference expenses a risk area that creates the need for diligent oversight. A long line of audit … claims, including a lack of verifying mileage claims. All references in this guide to "employees" should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and … operates three schools with approximately 1,730 students, is governed by an elected five-member Board of Education. …
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)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… online banking. The Village uses online banking services with one bank and currently only makes intra-bank transfers … accounts at this bank. However, the Board was unfamiliar with and unaware of the importance of these types of …
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)
… the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. The City is governed by an elected Mayor and an eight member elected …
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)
… the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire … on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … has not been filed with OSC for the last four years. Claims were not reviewed and approved by the entire Board …
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)
… Development Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January … officials ensured PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Ripley – Town Clerk Collections (2024M-139)
… (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key … The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, … Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
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-boardReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… manner of this report. Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be placed in a reserve fund if a local government: … tax cap without complying with cap override rules. Reserve funds are then applied to the next year’s budget. Determines …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 95-32
… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s maximum allowed incomes … Thomas P. DiNapoli. The audit found the New York City Department of Housing Preservation and Development (HPD) … of renters and 40 percent of homeowners in New York City exceeded the federal “home affordability threshold” of …
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
… New York State Comptroller Thomas P. DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… York City’s office sector, erasing nearly $28.6 billion in market value and more than $850 million in property taxes in … of physical space in the coming months and years. The full market value of New York City office buildings, estimated at … roll, the first decline in total office property market values since at least FY 2000, reflecting decreased …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Better Reporting and Monitoring of NYC Capital Projects Needed
… The majority of New York City’s capital projects are over their initial budgets and behind schedule, … project delivery, according to an analysis released today by State Comptroller Thomas P. DiNapoli. “New York … The majority of New York Citys capital projects are over …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-better-reporting-and-monitoring-nyc-capital-projects-needed