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Town of Wayne – Justice Court (2013M-52)
… in the Justice’s account. The Justice did not prepare monthly bank reconciliations or accountabilities, issue … accountability analyses for the Board to review on a monthly basis. Ensure that signed receipts are issued for all … receipt, excluding Sundays and holidays. Submit accurate monthly reports to the JCF no later than the tenth day of the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the … reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119State Agencies Bulletin No. 1196
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Effective Date(s) Paychecks issued prior to … November 1, 2012 are due immediately . Pay Checks Issued On Must be Received By OSC No Later Than November 1, 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksState Comptroller DiNapoli Releases Audits
… Providers (2015-S-6) Auditors identified vulnerabilities in DOH’s provider enrollment and revalidating procedures that … to ensure that only qualified providers participate in the Medicaid program and prevent improper payments for … component of the premium rate, which is not capped. Based on an analysis of the corresponding impact on the 2013-14 …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Opinion 88-45
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank … draw against the entire amount of the line all at once or in increments. Interest would be payable monthly and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 95-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Service Award Program … rating the number of points credited for participation in less than the minimum number of calls) GENERAL MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Financial Condition and Selected Expenses
… Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates 1.8 million people, and … (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … a cumulative operating deficit of more than $135 million. In September 2008, upon renewal of its exclusive franchise, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesMinimum Qualifications - Auditors
… months of applying: Hold or will hold a bachelor’s degree in one of the following disciplines: Accounting Public … will hold any bachelor’s degree At least 24 credit hours in Accounting and/or Auditing For positions as a State … and conditions of employment without discrimination based on race, color, sex (including gender identity or …
https://www.osc.ny.gov/jobs/qualifications-auditorsSelected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … employees whose expenses exceeded $100,000 or had outliers in the area of train fare. In total, we examined $1,313,845 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesVillage of Horseheads – Collections (2023M-169)
… of Horseheads (Village) officials properly recorded and deposited collections timely and intact. Key Findings Village officials did not properly … $1,804. Cemetery Department (Cemetery) collections and Code Enforcement permit collections totaling $71,992 were …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Fillmore Central School District – Reserve Funds (2016M-386)
… Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in … debt service payments. The District’s 2015-16 report on reserves did not include the dates the reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Cayuga County – Court and Trust Funds (2024-C&T-5)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5State Comptroller DiNapoli Releases School Audits
… School District and the Vestal Central School District . "In today's fiscal climate, budget transparency and … online banking transactions. Not all employees involved in the online banking process have received Internet security … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions to limit access to online bank accounts. In addition, auditors found the town accumulated excessive … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … government in the fourth degree and official misconduct. On Dec. 14, 2021, the clerk pleaded guilty to Attempted …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsOpinion 2004-8
… Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their officers and employees, and … Healthcare Plan , 190 AD2d 330, 599 NYS2d 344; 1982 Opns St Comp No. 82-197, p 250; see also General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Kerhonkson Fire District – Board Oversight (2025M-124)
… [read complete report – pdf] Audit Objective Did the Kerhonkson Fire District (District) Board of Fire … Did the Kerhonkson Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124DiNapoli: Incomes for Many New Yorkers Not Keeping Pace with Inflation
… Despite median household incomes increasing in every county from 2019-2024, they did … report by State Comptroller Thomas P. DiNapoli. “Household incomes for too many New Yorkers have not kept pace with the … we continue to feel today,” DiNapoli said. “When real incomes decline, people struggle to maintain the same quality …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-incomes-many-new-yorkers-not-keeping-pace-inflationForms and Publications
… don't exceed any limitations imposed by the Court on the Certificate of Appointment. Hold Harmless – We’ll request … the claiming organization. Reporting Organization Error or Reimbursement Application Security Refund Request - Use …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications