Search
Cost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local governments and school districts. These costs represent nearly 57 percent …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementVillage of Weedsport – Financial Management (2025M-76)
… Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit Period March 1, 2022 – June 6, … $3.1 million. Audit Summary The Board did not effectively manage the Village’s fund balance. As a result, the Board was … capital plans, it is difficult for the Board to properly manage the Village’s fund balance. As a result, the Board …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Town of Spencer – Disbursements (2025M-35)
… adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the … totaling approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a … and deliberate audit of all claims paid during the audit period. As a result, we identified claims being paid without …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35State Comptroller DiNapoli Releases Audits
… study to identify the number or location of individuals in need of problem gambling treatment services since 2006, … or complete, and Metro-North does not have a process in place to verify reported data. New York State Health … state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any … a Board member’s property with no lease agreement in place. The work performed raises potential issues under The … In addition, water officials did not prevent or monitor public disclosure of information on the town’s water system. …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Water Authority , Town of Seward and the Town of Walton . “In today’s fiscal climate, budget transparency and … elected officials and 94 employees approximately $26,400 in 2015. Absent corrective action, the county will likely overpay them an estimated $27,000 in the 2016 fiscal year. In addition, the county did not …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County , Town of Liberty , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority . “In … that were not supported with documentation. City of White Plains – Claims Auditing (Westch ester County) The … Franklin County Town 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-0Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… training and emergency responses. A lack of oversight can lead to a lack of operational effectiveness, …
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)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
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
… have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, … accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted with caring for …
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
… The legislature also created and funded new reserves in July 2025 to significantly reduce its unrestricted fund … out records for completed projects. The audit included 12 recommendations to help officials improve their controls … has partially implemented all four recommendations. Ridge Fire District – Audit Follow-Up (Suffolk County) This …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0World Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup efforts, and you … be aware of the benefits provided by the World Trade Center Presumption law. You may be eligible for an accidental … 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
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… financial, and social effects of the COVID-19 pandemic. In situations where circumstances of the COVID-19 pandemic cause agencies to experience a delay in processing vouchers, agencies may account for the delay by … Section 5.F - Adjusting the MIR Date . This guidance is in place through June 24, 2021 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestWest Hempstead Union Free School District – Financial Condition (2016M-116)
… July 1, 2014 through February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of … West Hempstead Union Free School District Financial Condition 2016M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Moriches Union Free School District – Claims Processing (2016M-273)
… The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Village of Suffern – Budget Review (B6-16-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt totaling $5 million to liquidate the accumulated deficit in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Green Tech High Charter School – Payroll (2023M-157)
… forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157