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Village of Sherburne – Budgeting (2025M-83)
… [read complete report – pdf] Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop … Period February 28, 2022 – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets … Did the Village of Sherburne Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … pursuant to New York State General Municipal Law. The board member’s physical therapy company entered into six contracts with the district while he was a board member that resulted in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil … was paid for hospital services for ineligible members. Of the $18.2 million identified, Empire has recovered $11.5 … Service and Empire made significant progress in addressing the problems identified in the initial audit. In particular, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… , Hughsonville Fire Company , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “In … to ensure the village’s computerized data is safeguarded. Plattekill #1 Fire District – Internal Controls Over … of Harriman Hughsonville Fire Company Village of Livonia Plattekill 1 Fire District and the Town of Schroeppel …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… , Hughsonville Fire Company , Village of Livonia , Plattekill #1 Fire District and the Town of Schroeppel . “In … to ensure the village’s computerized data is safeguarded. Plattekill #1 Fire District – Internal Controls Over … of Harriman Hughsonville Fire Company Village of Livonia Plattekill 1 Fire District and the Town of Schroeppel …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… She admitted that she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her … in pension checks in her mother's name from the city of Buffalo's Firemen's Pension Fund," said State Comptroller … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Steuben County – Financial Management (2025M-127)
… reserve funds provides resources for both unanticipated events and other identified or planned needs, such as future … general fund totaling $103.4 million (48 percent of the upcoming year’s budget) and in the road fund totaling $15.5 million (53 percent of the upcoming year’s budget). The Legislature did not adopt an …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District No. 1 , Town … of Stillwater , Town of Union Vale , Town of Waterloo and the City of Watertown . "In today's fiscal climate, budget … appropriately and effectively." Village of Massapequa Park – Claims Audit and Leave Accruals (Nassau County) The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not properly manage fund balance and reserve accounts. The board and district officials’ budgeting … district officials consistently overestimated general fund appropriations from 2020-21 through 2022-23 by a total of … Wayland-Cohocton Central School District – Building Access Accounts and Badges (Steuben County) District officials did …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. Additionally, the board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors determined cash … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , City of Newburgh , Rockland County , Village of South Corning and the Village of Wurtsboro . "In today's … complies with the property tax levy limit. Village of South Corning – Clerk-Treasurer's Records and Reports … Department City of Newburgh Rockland County Village of South Corning and the Village of Wurtsboro …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Claims totaling more than $6.1 million were paid before the claims auditor’s approval and audit. The claims auditor did not sign 70 claims totaling $988,677 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… new rates are due by Feb. 1, 2021, but employers receive a discount if payment is made by Dec. 15, 2020. To read the …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredDiNapoli: Nine Million New Yorkers Employed, Highest Count Since 2008
… For the first time since the Great Recession, more than 9.1 million … For the first time since the Great Recession more than 91 million New …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nine-million-new-yorkers-employed-highest-count-2008DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties outside of New York City last year, … growth rate was 1.6 percent and collections grew in 52 of the 57 counties outside of the city. The state’s overall … Annual local sales tax collections declined in 30 of the 57 counties outside of New York City last year …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesDiNapoli: Farms Generate $4.8 Billion for New York's Economy
… generated $4.8 billion in revenue, with 15 agricultural products ranked in the top five nationwide, according to a … in 2017, more than half of the total for all agricultural products. The state's production of milk and other dairy products relied on approximately 620,000 milk cows in 2017. …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economy