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Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Glen - Water and Sewer Operations (2023M-167)
… customers or audit the Clerk’s records and water and sewer bills and meter readings were not independently reviewed for … accounts and periodically reconcile control accounts with billing records. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… Key Recommendations Ensure that all ECA activity is performed and recorded in compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Crawford – Town Clerk (2021M-82)
… Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not properly account for, report, deposit, record and remit all collections to the … Town Town Clerks Clerks office were properly accounted for reported and deposited in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Board of Directors or a financial secretary, and the President did not appoint members to the auditing committee … a system for recording all receipts and disbursements. The President had sole control of the foreign fire insurance … (FFI) bank account instead of the Treasurer as required by law. The Treasurer did not accurately capture in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not record investment transactions and interest and all interfund transfers, improperly recorded receipts, … of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations … complete and accurate accounting records and reports in a timely manner. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… report relating to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… State Common Retirement Fund has reached agreements with Microsoft Corp. , CVS Health Corp. , Macy's Inc. , The TJX … Corp. (filed with Zevin Asset Management) Macy's Inc. Microsoft Corp. Salesforce.com, The TJX Companies Inc. (filed … the NYS Common Retirement Fund has reached agreements with Microsoft Corp CVS Health Corp Macys Inc The TJX Companies …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payVertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Oswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfOversight of Campus Foundations
… corporations, to support fundraising efforts, real property management, or other activities and functions … SSA’s oversight of the campus foundations and in certain areas of the foundations’ operations. 10 of the 30 … not established required policies and procedures for key business functions, or their policies are inadequate or …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsProtection of Child Performers
… on behalf of the child. If an employer or payroll company does not have valid information about a child’s trust … issued without all required documentation. The Department does not have the necessary controls to monitor and enforce … and reliability as a monitoring tool. The Unit does not have an adequate process to validate information …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… $124,383 in restitution, added to the $25,000 he paid upon arraignment. Munson is scheduled for sentencing Oct. 29, 2018 …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… and compliance with New York's returnable container deposit law to recover all the funds the state is entitled to from bottlers and beverage distributors, according to an audit released today by State Comptroller Thomas P. … and compliance with New Yorks returnable container deposit law to recover all the funds the state is entitled to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… Florida, was sentenced in Albany County Supreme Court today to 6 months incarceration and 5 years of probation, … to collect his pension benefits for over four years. Today, Kanas was sentenced for stealing pension benefits … Honorable Thomas A. Breslin in Albany Supreme Court. Today, she was sentenced to 6 months incarceration and 5 …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… over a 14-month period. The state began sending renewal notices in the early spring to Medicaid enrollees … with June 30, 2023 coverage end dates, and is sending renewal notices monthly to groups of enrollees, based on their enrollment end dates, through May 31, 2024. Renewal notices include the deadline for enrollees to take …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0