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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period January 1, 2012 … The purpose of our audit was to assess the Towns financial condition for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Copiague Fire District– Mechanic Shop Operations (2021M-93)
… complete report - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire … (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key Findings The Board and District officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Fairview Fire District – Financial Operations (2024M-138)
… Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s … operations and were transparent. Key Findings The Board and District officials did not properly manage and … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Alden – Town Clerk/Tax Collector (2024M-106)
… complete report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly … remitted and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report … were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Genesee County – Court and Trust Funds (2024-C&T-7)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Agency Financial Reporting Package
… If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your … emails from the system. One email will contain your User ID and the other will contain a temporary password. Resources …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageOpinion 98-9
… for the collection of such fees and charges, or formulate rules and regulations for the collection thereof by the … the collection of such fees and charges or may formulate rules and regulations for the collection thereof by the … assessed against the properties within the district on an ad valorem basis (see 1993 Opns St Comp No. 93-26, p 46). …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing … – Private Funds and Employee Leave Accruals (Onondaga County) The board does not report the receipt or disbursement … compensatory leave. City of Lockport – Independent Audit Services (Niagara County) City officials did not follow …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Contract Advisory No. 21
Updating and PreEncumbering Contracts Converted During the EE1 Upgrade to SFS 92 and Correcting OffContract Payments
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015CUNY Bulletin No. CU-268
… Purpose To explain the agency procedures for reporting rate increases and … earnings." Affected Employees CUNY employees in the title of Elevator Mechanic Background The rate increases are pursuant to the New York City … This bulletin explains the agency procedures for reporting rate increases and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … This bulletin explains the agency procedures for reporting rate increases and adjustments for miscellaneous earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCUNY Bulletin No. CU-308
… Purpose To explain the agency procedures for reporting rate increases and … earnings" Affected Employees CUNY employees in the titles of Oiler (CUNY), Stationary Engineer (CUNY) and Senior Stationary Engineer (CUNY) Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health … Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by clinical social workers, to Medicaid … To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupAudit of the Tuition Assistance Program at Pratt Institute
… complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when … Proctor Art Institute in Utica and the Delaware College of Art and Design in Wilmington, Delaware. Pratt serves … totaling $3.9 million that were paid to Pratt on behalf of 803 students. We reviewed a sample of 50 randomly selected …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… 1, 2012 through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. The District’s 2013 general fund budget … Caton No 1 Fire District Financial Oversight 2013M262 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262