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State Comptroller DiNapoli Releases Municipal Audits
… due to the town, and permit fees collected may have been lost, misused or misappropriated. Town of Lockport – Culvert … significantly increased the risk that collections could be lost, unaccounted for or misappropriated without detection. … collections to the supervisor and state agencies, not returning overpayments to taxpayers and making unsupported …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not show that caseworkers contacted … P. DiNapoli. "The state Office of Children and Family Services is responsible for the well-being of one of the most … be improved." OCFS regulates and supervises child welfare services, including foster care and adoption, through its …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 89-61
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … supervisor, town clerk and town highway superintendent are chargeable to the entire area of the town, including … is chargeable only to the area of the town outside of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… to inter-fund advances between funds raised from different tax bases), it follows that interest earned on the investment …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Preston Fire District – Board Oversight (2025M-87)
… the District maintained a capital reserve fund in a savings account that offered 0.02 percent interest, and the average … and indicated that they have initiated corrective action. Appendix C includes our comment on an issue District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal & School Audits
… operations, placing department resources at risk of waste and theft. The board generally did not review the … audit determined that the town clerks did not identify tax collection account errors totaling $64,959 and could not …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… office. The computer was eventually returned; however, all data had been erased prior to its return. In January … reviewed, village officials did not properly audit all claims or authorize disbursements. As a result, payments … parks and recreation department claims occurred or ensure all claims contained adequate supporting documentation for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Preservation and Development: Vacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a timely manner. Auditors … revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 days, even though …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… $707,677 in ineligible costs that CTN reported for state reimbursement. The ineligible costs included $668,259 in … station. Therefore, the employee was not entitled to reimbursement for expenses to travel from his home to his …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Parks a Growing Attraction
… New York’s extensive network of state parks are an important public resource providing New Yorkers and visitors with green spaces, fresh air, and recreational and educational opportunities. The New York State Office of Parks, Recreation and Historic … New Yorks extensive network of state parks are an important …
https://www.osc.ny.gov/reports/state-parks-growing-attractionTown of Lockport – Building Permit Fee Collections (2025M-56)
… to an existing structure. Typically, in addition to State and federal building codes and regulations, the town … this audit pursuant to Article V, Section 1 of the State Constitution and Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… claims auditor did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims … five days prior to the adoption of the budget, must review all recommendations made by the State Comptroller’s office, …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… No. 2 – Financial Activities (Erie County) The board does not provide sufficient oversight over the treasurer, … reconciliations. The board reviews the check register, but does not review the bank reconciliations or canceled check … accounting firm to perform an annual audit, the treasurer does not provide monthly financial reports to the board …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City … $1.1 million or 3 percentage points each year. Port Washington Union Free School District – Claims … BOCES Olean City School District Port Washington Union Free School District Rensselaer City …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolOverview – Enhanced Reporting
… NYSLRS employers can submit reports in Retirement Online as a file or through …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formats/overviewAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… Subject : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper … Updated proper invoice guidance …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceBrunswick Central School District - Online Banking (2020M-6)
… officials did not provide IT security awareness training to IT users. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure compliance with District policies. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… you have regarding the content of this advisory. ASK can be reached via email at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisory