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State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … needs assessment or social impact study to identify the number or location of individuals in need of problem … Department (SED): Association to Benefit Children (ABC): Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chautauqua … office has expressed the view that the office of the clerk is incompatible with the supervisor’s bookkeeper position. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the … P DiNapoli today announced his office completed audits of Village of Alden Town of Bainbridge Cortland County …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Cuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… [read complete report – pdf] Audit Objective Did the Cuylerville Volunteer Fire Department, Inc. (Department) … Audit Period January 1, 2023 – June 3, 2025 Understanding the Audit Area Providing adequate oversight of financial … mismanagement, fraud, damaged reputation and jeopardize the Department’s funding and its mission. From January 1, …
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)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
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
… and they are held accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted …
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
… today announced the following local government and school audits were issued. Mattituck Fire District – Claims … could be paid. Follow Up Reports Chenango Valley Central School District – Audit Follow-Up (Broome County) This review assessed the Chenango Valley Central School District’s progress in implementing recommendations in …
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
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant … Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, …
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 … West Hempstead Union Free School District Financial Condition …
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 …
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)
… account clerk typist's use of her electronic signature to sign the District’s checks. Key Recommendations Properly …
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 Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance Law requires all …
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)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
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)
… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 … are prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain …
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)
… Determine whether Town officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or procedures for how ski collections should be recorded, deposited and reconciled. …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107