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Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. … assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State 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 … that 114 students were provided with textbooks even though the district's records did not support the students' …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that … to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming … the next fiscal year. Local governments then adjust their property tax cap according to the Comptroller’s information. …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerDiNapoli Announces Latest Fiscal Stress Scores
… Watervliet; and the towns of German Flatts, Oyster Bay and Parish have received the highest designation of "significant …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresCost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant … salaries and benefits, including pension benefits, are large expenses for New York's local governments and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementVillage of Weedsport – Financial Management (2025M-76)
… and sewer funds totaling $696,548 (44 percent of the upcoming year’s budget) and $336,015 (94 percent of the upcoming year’s budget), respectively, at the end of the … This unrestricted fund balance was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … needs assessment or social impact study to identify the number or location of individuals in need of problem … concurrent comprehensive third-party health insurance. By the end of the audit fieldwork, about $6.7 million of the …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth Commission , Town of Ossian , Town of … some exemptions that were not board approved. Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts … (Saratoga County) The three towns of Hadley, Day and Lake Luzerne did not enter into an agreement to govern the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors sampled 42 … The town assessor did not properly grant and monitor property tax exemptions. As a result, property tax reductions totaling …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit … the Audit Area The Village provides municipal electric utility services to Village residential and … user fees. The Board should provide adequate oversight of electric utility services billing and collections to ensure …
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-disabilitiesState Comptroller DiNapoli Releases City of Newburgh Budget Review
… 2015 proposed budget. The city’s proposed budget complies with the tax levy limit. For access to state and local … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewAccounts Payable Advisory No. 67
… ) Guidance Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on … a delay in processing vouchers, agencies may account for the delay by adjusting the MIR date in the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestWest Hempstead Union Free School District – Financial Condition (2016M-116)
… July 1, 2014 through February 29, 2016. Background The West Hempstead Union Free School District is located in the … 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-116Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. …
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 period July 1, 2014 through May 31, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Village of Suffern – Budget Review (B6-16-8)
… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Town of Deerpark – Budget Review (B6-13-18)
… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18