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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in a timely manner. The former clerk was arrested in July 2024 and arraigned on charges of grand larceny, falsifying … supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor filed the 2024 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsAbout Benefit Reductions
… retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and … members in most retirement plans can retire as early as age 55 however your pension may be permanently reduced …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsState Comptroller DiNapoli Releases Municipal Audits
… treasurer’s work to provide compensating controls. As a result, unsupported and unapproved disbursements were made, … could go undetected and uncorrected, which could result in theft, waste and abuse of company resources. Town … Fire District – Board Oversight (2022M-170) , released in January 2023. The audit determined that the board did not …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… February 2020. They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … Industry Standards (Follow-Up) (2021-F-2) An audit issued in December 2019 found that CUNY had fallen short in providing its colleges with sufficient guidance and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal … paid $4,126 more for fuel than necessary. Village of Tuckahoe – Financial Condition (Westchester County) The … of the Alton Fire District Village of Tivoli Village of Tuckahoe and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and … billing registers and cash collections were not deposited in a timely manner or properly secured prior to deposit. … or prepare and submit monthly reports to the board. In addition, the treasurer’s status, as either a library …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Honors Community Leaders During Italian Heritage Celebration
… Company, followed by C&V Builders Inc. and A.C. Realty Inc. He was honored by the Society of the Museum Italo …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to … of this bid, each bidder and each person signing on behalf of any bidder certifies, and in the case of a joint … Statement on Sexual Harassment Prevention in Bids …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… $106,542 in unsupported cash disbursements were made to six Board members and the Chief. $44,820 for domestic flights and lodging in, among other places, Dallas, Texas; … Nashville, Tennessee. $32,093 for service and maintenance to vehicles the Company did not own or could not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementHousing Authority Administrative Expenditures (2016-MS-2)
… housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Freeport Union Free School District – Financial Management (2024M-49)
… fund balance and reserves. District officials disagreed with certain findings in our report, but indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District District Board of Education Board and officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and Reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… the Town of Butler (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. … Key Findings Town officials did not adequately safeguard and account for Department assets. As a result, there is an … not complete an inventory list of highway machinery, tools and equipment or provide one to the Town Board (Board) since …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was not soliciting … September 2012 through September 2013 and compared the rates the District paid with rates charged by a local energy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Wallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52