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Falconer Central School District – Financial Management (2024M-52)
… balance to exceed the statutory limit as of June 30, 2023 by 20 percentage points, or $6.1 million. Consistently overestimated budgetary appropriations by an annual average of $3.7 million (17 percent). Could not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Yates County – Court and Trust Funds (2025-C&T-1)
… in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, … between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… January 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development Agency is an … by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings The Board and management did … County of Orleans Industrial Development Agency Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … $40,000 from the capital reserve which had not been repaid as of the end of 2014. The Board did not implement adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Mount Kisco Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18State Comptroller DiNapoli Releases Audits
… Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … expenses for operations. Auditors found that the Sunnyside Manor development’s Board of Directors (Board) held a … transactions, totaling $51,048, paid from Sunnyside Manor’s operating account to the Board-held account. Bank …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… contributions (including interest compounded at 5 percent per year); or Leave your contributions in your … Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by submitting a …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipComptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… IT policies such as a breach notification policy or online banking policy. For access to state and local government …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases State Audits
Managed Care Organizations MCOs are contractually required to submit encounter transactions to inform DOH about each medical service provided to their enrolled recipients
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BayportBlue Point Public Library Cincinnatus Fire District and the Claryville Volunteer Fire Company
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsSecurity Over Critical Systems
… River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 … RiverBlack River Regulating Districts District critical systems is sufficient to minimize the various risks …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and separate … consists of five elected members and is responsible for the District’s overall financial management. The … audit claims and ensure that payroll procedures and payments were appropriate. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsWest Valley Central School District – Financial Management (2013M-178)
… elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Town of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Lyndon – Purchasing (2013M-149)
… County and has 700 residents. The Town is governed by a five-member elected Town Board, which comprises the Town … did not retain them or attach them to the claim for review by the Board prior to payment. Key Recommendations Adopt and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and … operating deficits and declining surplus. Extensions to one district did not comply with all legal requirements … and the Board did not properly allocate project costs to benefited properties. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did … Development Agencys IDAs progress as of September 2024 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f