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Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… audit was to assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, … Key Findings The Board did not adopt adequate policies for tenant rent collections to ensure that payments were … written policies and procedures for the collection of tenant rents. Segregate rent collection duties among …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Davenport - Transparency (2018M-85)
… Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did not conduct a thorough and deliberate audit of claims. Key Recommendations The Supervisor should maintain … The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Tri-Valley Central School District - Financial Management (2020M-17)
… fund balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated … three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations … and the amount of fund balance that will be used to fund operations. Return excess funds in the tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Arkport - Information Technology (2019M-203)
… Village information technology (IT) assets. Key Findings The Board did not: Develop adequate IT policies and … IT security policies, periodically review and update all IT policies and procedures to reflect changes in … and stipulate who is responsible for monitoring all IT policies. Enter into a professional service contract …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203State Police Bulletin No. SP-151.1
… No. SP-151 . Purpose The purpose of this bulletin is to notify agencies of a Description change to voluntary Deduction Code 482, NYS Police Inv Foundation, … Bargaining Unit 62 are affected. Background In reference to the Laws of New York, 2013, Chapter 544, the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… be permanently reduced . You cannot repay the PLS payment in the future to increase your monthly pension benefit. And …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentValley Stream Central High School District – Capital Assets (2025M-16)
… purchase. They can include buildings, machinery, vehicles, furniture, computer equipment and software. Consequently, … $46,305 could not be located, including freezers, office furniture and musical equipment. Officials could not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire … claims from being paid. A proper claims audit ensures that all claims are subjected to an independent, thorough and … and approved. Generally, the Board must audit and approve all claims against the District before directing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Cato – Supervisor’s Records and Reports (2025M-141)
… Supervisor (Supervisor) maintain complete, accurate and up-to-date accounting records and reports? Audit Period January … 1, 2022 – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial … A town supervisor must maintain complete, accurate and up-to-date accounting records and reports for informed …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: … residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, and the water …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government audits were issued. Garrison Union Free School District – … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… reinvested in CBS under the plan, it can improve on the quality of its reporting. For example, the audit identified … The audit found that, by design, the office does not monitor shelters’ costs claimed for reimbursement to ensure … The office needs to establish controls to adequately monitor and appropriately reimburse claims by Rescue Mission. …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… recoverability time frames, leaving $4.6 million yet to be recovered. In a follow-up, Civil Service and Empire … The corporation generally has adequate controls to ensure projects are awarded according to established scoring criteria, meet the requirements of the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s … for a total cost of $656,579, of which $146,825 related to unnecessary or unused services. The district lacked a … of New York State General Municipal Law as they relate to conflicts of interest. District officials did not fully …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… The critical role farms play in New York cannot be … an economic engine for their communities and an essential part of our food supply system. This is especially true in the Finger Lakes where sales of farm products topped $2.3 … The critical role farms play in New York cannot be overstated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… did not file their data in time to receive a FSMS score, a date that is at least three months past their statutory … for receiving a fiscal stress score. His office recently launched a webpage that highlights the importance of the AFR … status of any local government. FSMS, which DiNapoli launched in 2012, assesses levels of fiscal stress in local …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). Employers’ average contribution rates for the State Fiscal Year 2023-24 will increase from … retirement security for generations to come.” Employer rates for NYSLRS are determined based on investment …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024State Comptroller DiNapoli Releases Municipal & School Audits
… and contained the necessary information it needed to properly monitor the district’s financial condition and … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period; or effectively monitor budget-to-actual results as officials spent $300,884 more than …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits