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County of Rockland – Budget Review (B20-6-13)
… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to … Due to the continuous evolving circumstances caused by the pandemic, County officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth services and fire protection services to its residents. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… audit the Supervisor’s records and reports or retain an independent auditor to do so. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169State Comptroller DiNapoli Releases School District Audits
… two charter schools for 36 special education students by approximately $71,000 and may have overpaid for three … in foster care and three students in McKinney-Vento status by approximately $44,000. District officials were unable to …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington Manor Fire District … being spent appropriately and effectively.” Town of East Fishkill – Recreation Department Cash Receipts (Dutchess … announced his office completed audits of the Town of East Fishkill Village of Galway Huntington Manor Fire District …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsCompliance With Freedom of Information Law Requirements
… CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with … services. Article 6 of the New York State Public Officers Law provides for public access to government records. The … to FOIL requests within the time frames required by law. Grant or deny access to FOIL requests within five …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Town of Keene – Records and Reports (Essex County) The supervisor did not maintain complete, accurate … audit the supervisor’s records, as required. Town of Bergen – Town Supervisor (Genesee County) The supervisor generally maintained complete and …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Withdrawing Your Contributions and/or Your Membership – State Police Plan
State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Withdrawing Your Contributions andor Your Membership
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real assets at 13.93%, and credit, …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… today. Fund investments returned an estimated 2.44% for the quarter and 12.50% for the first nine months of the fiscal year. "The state … weather economic storms and provide retirement security for the pension fund’s more than 1.2 million working and …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterVillage of Suffern – Budget Review (B25-6-4)
… of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the … requires local governments that have been authorized to issue obligations to fund operating deficits to submit to the … year during which the local government is authorized to issue the deficit obligations, and for each subsequent fiscal …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… the Village’s pooled cash accounts were out of balance by $942,592. Proper bank reconciliations were not performed … and total cash in the accounting records was overstated by about $142,500 due to various accounting errors, including …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) paid by … regarding other available remedies. Ensure claims are supported, audited and approved prior to payment and monitor …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Campbell-Savona Central School District – Student State Aid (2024M-79)
… officials properly claimed New York State (State) aid for special education and homeless students. Key … not properly claim a total of $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the District will not receive because officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not develop and implement procedures for periodic price accuracy testing; testing conducted by the Department … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls … State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. Background The Limestone … to show how much money was collected from the 2013 Dice Run, or the total net proceeds the Company Treasurer should …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. … comprises five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $329,600 for the 2013 fiscal year. Key Findings The Board-adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255