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Village of Washingtonville – Financial Condition (2013M-346)
… 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing Village operations. The Village’s … overspending budget lines and ensuring that the Village is not committed to any payment before verifying that a …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East … Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify … loaned to nonpublic school students and cannot account for all textbooks purchased and loaned to those students. Genesee …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsService Retirement Benefit – State Police Plan
… of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday … also eligible for this calculation if you were employed by the Division of State Police prior to August 15, 2007, and … and click “Apply for Retirement.” You can also apply by mail by submitting the Application for Service Retirement …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli Announces Latest Fiscal Stress Scores
… Monitoring System has designated 25 municipalities across the state as fiscally stressed . This year's list, which includes ten counties, six cities and nine towns, … with fiscal years ending on Dec. 31, 2017. In New York, all counties and towns, 44 cities and 10 villages have a …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Weedsport – Financial Management (2025M-76)
… [read complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) … Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, the difference … and Village officials were unable to demonstrate whether all reserve funding was reasonable or would be sufficient for …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Audits
… Alcoholism and Substance Abuse Services (OASAS): Problem Gambling Treatment Program (2018-S-39) OASAS has not … the number or location of individuals in need of problem gambling treatment services since 2006, even though four …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any services to the company. Town of Cortlandville – Improving Private … generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsCuylerville Volunteer Fire Department – Financial Oversight (2025M-133)
… policies or enforce the limited financial provisions in the bylaws. They also did not adequately segregate … and receipts. Also, while the Department received $9,315 in foreign fire insurance (FFI) tax proceeds, the Department … the funds were used for appropriate Department purposes. In addition, the Department officers did not file the 2023 or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/24/cuylerville-volunteer-fire-department-financial-oversightVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5DiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, … accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted with caring for …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesWorld Trade Center Presumption – Special 20- and 25-Year Plans
… rescue, recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or another New York … at that time, you should be aware of the benefits provided by the World Trade Center Presumption law. You may be …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionState Comptroller DiNapoli Releases City of Newburgh Budget Review
… an allowance for uncollectible taxes and plans related to possible back pay expenditures due to expired union contracts. Also, the city continues to budget minimal amounts for contingencies and has not made …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… ). State Finance Law Article 11-A ( … Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestFort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245West Hempstead Union Free School District – Financial Condition (2016M-116)
… 1, 2014 through February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five … West Hempstead Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Green Tech High Charter School – Payroll (2023M-157)
… forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. Provide …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsEast Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for … The claims auditor did not properly identify and report all confirming purchase orders to the Board. The Treasurer … Recommendations Properly identify and report to the Board all instances of confirming purchase orders. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273