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Town of Spencer – Disbursements (2025M-35)
… a credit account established with a local vendor who sold metal products without the Board’s approval and review.The Highway Department sold scrap metal to the vendor for which the Town received credit on the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Cost-Saving Ideas: Overtime Planning and Management
… represent nearly 57 percent of annual budget expenditures, on average. Overtime wages can significantly increase … A written plan to guide the assignment of overtime hours in the most efficient and effective manner can help … by having employees work an extra hour Monday through Thursday and a half-day on Friday. Four-day, 10-hour …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Liberty , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In today’s fiscal … audited these claims, as required by the city charter. Wilton Water and Sewer Authority – Water and Sewer Charges … of Liberty Town of Ulster City of White Plains and the Wilton Water and Sewer Authority …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… care programs. Metropolitan Transportation Authority: Long Island Rail Road: Unexpected Delays and Events (2018-S-30) … State Health Insurance Program: CVS Health: Accuracy of Drug Rebate Revenue Remitted to the Department of Civil … the rebate revenue generated from agreements with six drug manufacturers and found that CVS Health did not always …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … The work performed raises potential issues under The New York State Constitution, because no contract was in place … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) officers and membership provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … Did the Cuylerville Volunteer Fire Department Inc Department officers and membership provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… provided to our office within 90 days, pursuant to Section 35 of GML. For more information on preparing and filing your …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5DiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… of Westchester (AMIC), made numerous purchases from Amazon and other merchants between November 2022 and January … with the court, Galan, an AMIC employee, made personal Amazon purchases between May 2024 and August 2024 totaling …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… recommendation and did not implement one recommendation. Montauk Fire District – Audit Follow-Up (Suffolk County) The purpose of the review was to assess the Montauk Fire District’s progress in implementing recommendations in Montauk Fire District – Board Oversight , released in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2004-2
… on the basis of the amount of gravel removed from the premises, then the spouse would receive a pecuniary benefit … and abstain from voting, on matters relating to any current or future town contracts with the vendor, at least … and abstain from voting, on matters relating to any current or future town contracts with the vendor, at least …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 2001-11
… 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing … with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns … to, and the repair of radios for, the fire district if, as assistant chief, he or she does not have any of the powers …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases Audits
… the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024 (2025-M-1) purpose of this report … Compensation Program (Program) for the State Fiscal Year ended March 31, 2024. The Office of the New York State … is to develop 20,000 units of supportive housing over a 15-year period ending in 2031. The Office of Mental Health (OMH) …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsWorld Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup … time, you should be aware of the benefits provided by the World Trade Center Presumption law. You may be eligible for … meet for these benefits. For more information, visit our World Trade Center Presumption page . …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionState Comptroller DiNapoli Releases City of Newburgh Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant … New York State Comptroller Thomas P DiNapoli today announced the completion of the City of Newburgh budget …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestGreen Tech High Charter School – Payroll (2023M-157)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 employees. Key … prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Webb - Ski Collections (2018M-188)
… ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials … should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski lift transactions that did not require payment were not …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
Hubbardsville Fire District Board Oversight 2018M107
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107