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Putnam Valley Central School District – Financial Condition (2016M-135)

… Purpose of Audit The purpose of our audit was to examine the District’s financial conditions for the period … Key Findings District officials used surplus funds to increase reserves and the debt service fund each year. … District officials did not use these restricted funds to pay for reserve and debt service related obligations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135

DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers

… of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that consumers were paying the correct price, … or buy gas or even mulch, they expect the retailers to be fair and the pricing or weighing devices they use to be …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailers

Lehman College – Controls Over Bank Accounts

… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires …

https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accounts

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … 10 of 18 claims totaling $163,725 were not authorized for such payment. Village officials ensured that leave … financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… or remit collections, and did not process transactions in a timely manner. The former clerk was arrested in July 2024 and arraigned on charges of grand larceny, … business records, forgery and corrupting the government. In January 2025, the former clerk pleaded guilty to petit …

https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits

Opinion 90-53

… (authority to contract out functions of village building inspector); (authority to contract out functions of village … to retain assessor on contractual basis) BUILDING INSPECTOR -- Independent Contractor (authority to contract out functions of village building inspector) STREETS AND HIGHWAYS -- Independent Contractor …

https://www.osc.ny.gov/legal-opinions/opinion-90-53

Heat and Hot Water Complaints

… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … to a minimum of 68°F between the hours of 6 a.m. and 10 p.m. when the outside temperature is below 55°F and at … tenant-occupied dwellings to provide hot water 24 hours a day, at a minimum temperature of 120°F. Tenants who believe …

https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaints

Opinion 91-33

… MONEYS -- County Treasurer's Fee (applicability of fee to interest earned on deposit of bail) -- Deposit and Investment of (duty of county treasurer to deposit bail in interest-bearing account); (maintenance by … for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account and pay …

https://www.osc.ny.gov/legal-opinions/opinion-91-33

Village of Forestville – Water Fund (2012M-207)

… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … Facilities Corporation without first identifying a plan to pay for the related debt. Although the Board raised water …

https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207

Automated Phone Service

… Below is a list of the phone menu options available to NYSLRS members. You can hear … correspond to the numbers you will need to press on your phone for information. Did You Know? In many cases you can … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …

https://www.osc.ny.gov/retirement/members/automated-phone-service

State Comptroller DiNapoli Releases Municipal & School Audits

… properly audited as it was the board’s responsibility to do so because the claims auditors were employees of BOCES. …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits

Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management

… 2020, with deficiencies under a Conditional Acceptance (CA) agreement. Further, the deficiencies were not corrected … Prioritize the correction of all outstanding items on CA cars so that they can be finally accepted. …

https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management

State Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … reasonable. The proposed budget includes appropriations for overtime salaries totaling $2.7 million, which may not be … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …

https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0

Opinion 88-70

… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL FINANCE LAW, §34.00: In the … of bonds to pay judgments or claims, or to provide sewage disposal or treatment facilities required by order of …

https://www.osc.ny.gov/legal-opinions/opinion-88-70

VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables

… money is appropriated and subsequently loaned or advanced to non-State agencies pursuant to State Finance Law Section 40-a. ALRs anticipate future … reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit Corporations, Public …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables

Oversight and Enforcement of the Rechargeable Battery Law

… Objective To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The …

https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-law

Town of Lockport – Culvert Pipe Fee Collections (2025M-57)

… recorded and deposited. The Superintendent is responsible for all of the Department’s cash collections, including … August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit Summary The … did not ensure: Application fees totaling $1,300 for 26 projects were collected in a timely manner as required by …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57

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