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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Lily Dale Volunteer Fire Company Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve … review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Agencies Bulletin No. 1191
… through Friday, October 12, 2012 Background SSN Decoupling will require that agency interface files using EMPLID (in the SSN format) must be modified to use the NYS EMPLID. OSC will allow agencies to … Entry Interface) uses EMPLID today and will use EMPLID tomorrow but the value in the EMPLID field will change from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingMonsey Fire District – Audit Follow-Up (2020M-62-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July 2024. The audit determined that: The Board of Fire … Monsey Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Crown Point Fire District – Board Oversight (2024M-29), released in May 2024. The audit determined that: The … Crown Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fState Agencies Bulletin No. 2048
… remain uncashed as of April 2023 will be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … be remitted to OUF in April 2023. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksTown of Tompkins Fire District – Audit Follow-Up (2023M-33-F)
… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records. The CDs date back to at least 2014 and were automatically renewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/18/town-tompkins-fire-district-audit-follow-2023m-33-fOverlapping Real Property Tax Rates and Levies - FAQs
… real property taxes and assessments levied at the city, town, and village levels for county, municipal (city, town, … district (including fire) purposes. Rates per $1000 of both assessed value and full value are presented, and … from Schedules of Real Property Taxes and Assessments (MA-144) filed by counties with this office. School district …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsComptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… the statutory limit, yet increased the real property tax levy by more than $6.6 million during this time frame. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… the City of Yonkers and an audit of parkland alienation in 11 municipalities. “In today’s fiscal climate, budget transparency and … (Steuben County) The town had a cash shortage of $38,136 in the clerk’s office: $29,322 from the tax collection … the City of Yonkers and an audit of parkland alienation in 11 municipalities …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… fees for marriage licenses, death certificates, and the dog pound, and was responsible for recording and depositing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnComptroller DiNapoli Releases Municipal Audits
… Carthage-West Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the … check images and online payments with approved abstracts. City of Long Beach – Budget Review (Nassau County) The … the CarthageWest Carthage Water Pollution Control Facility City of Long Beach Oneida Public Library Village of Quogue …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Title IV-E Foster Care – Federal Funding and New York
… to New York City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, all of which is …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careSchuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel Union Free School District . "In an era of limited resources and increased accountability, it's …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits