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Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … The purpose of our audit was to determine if the accounting for capital …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… of approximately 2,450. The Town, which is governed by an elected five-member Town Board, includes the Port Kent … realistic estimates for revenues and expenditures based on historical data. Review budget status reports for the … assess penalties to all tax payments that are not received by the due date and ensure that collections are physically …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts and … The purpose of our audit was to review the Boards oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Ogden – Financial Management and Justice Court (2014M-234)
… June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately 20,000 residents. It … errors to occur and remain uncorrected and resulting in the poor accountability practices continuing unabated. Key … Follow up on corrective action of Court findings included in its annual external audit report. If the Justices do not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit process … The purpose of our audit was to review the internal controls over the Boards claims audit process …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … The purpose of our audit was to review the Boards financial management and evaluate the operations and financial practices of the Clerks office for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… jurisdiction over certain criminal and civil matters and motor vehicle and traffic violations. Key Findings The Town did not …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Island Trees Union Free School District - School District Website (S9-19-34)
… Objective Determine whether the Island Trees Union Free School District (District) used its resources to maintain a … Determine whether the Island Trees Union Free School District District used its resources to maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Rockville Centre Union Free School District - School District Website (S9-19-28)
… complete report - pdf ] Audit Objective Determine whether the Rockville Centre Union Free School District (District) … used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Green Island – Justice Court Operations (2016M-349)
… Town Board. The Town’s Justice Court collected $333,922 in fines and fees and $15,498 in bail during our audit period. …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349Town of Bennington – Town Clerk (2013M-319)
… practices of the Clerk’s office for the period January 1, 2013 through September 17, 2013. Background The Town of Bennington is located in Wyoming … five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.5 million. Key Findings There …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319DiNapoli Issues Analysis of 2021-22 Enacted State Budget
… The Enacted State Budget for State Fiscal Year (SFY) 2021-22 is boosted by a substantial influx of new resources, totaling an estimated $26.7 billion in SFY … from tax increases, and other new resources, resulting in the largest budget in state history at an estimated $212 …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in controlling water losses and … storage tank overflows, theft and underground leaks. You can save money by decreasing unaccounted-for system losses. … unaccounted for losses than the EPA standard and calculate how much this may cost your municipality. A. Identify and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… Thomas P. DiNapoli today announced that, as Trustee of the New York State Common Retirement Fund, he has filed a legal action against officers and directors of … Thomas P DiNapoli today announced that as Trustee of the New York State Common Retirement Fund he has filed a …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health … 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a … and improper Medicaid payments continue to be paid for people enrolled in the Medicare buy-in program. …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsSchenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … and other administrative staff and is responsible for providing budget input and information for operational and capital needs to the Board. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… entitled to, ” DiNapoli said. “Thanks to my investigative team, the State Police, and District Attorney McCaffrey, she …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27