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Comptroller DiNapoli Releases Municipal Audits
… 155 bills because they allowed an additional grace period after the 30-day payment period and also did not collect one percent late fees after 60 days. Village officials also did not bill two …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great … P DiNapoli today announced his office completed audits of the Town of Colonie Village of Frankfort Gloversville …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Section 8 Housing Choice Vouchers – Federal Funding and New York
… The Section 8 Housing Choice Voucher (HCV) program (Assistance Listing Number (ALN) … The Section 8 Housing Choice Voucher HCV program Assistance Listing Number ALN 14871 was …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… Did the Eagle Mills Fire District No. 1 (District) Board of Fire Commissioners (Board) monitor financial activity, … annual audits. Understanding the Audit Area A board of fire commissioners must monitor financial activity to … year 2025 totaled $514,743. Audit Summary While our review of the accounting records did not observe any significant …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Steuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A … The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. East Hampton Union Free School District – Network and Financial … elected officials tested, 10 justice court employees, 38 police department employees and the town historian were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … have on the district’s fund balance and the tax levy. City of Lockport – Budget Review (Niagara County) Based on … in the proposed 2025 budget were reasonable. City officials followed previous recommendations and …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1874
State Agencies Bulletin No 1874
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityState Comptroller DiNapoli Releases Audits
… New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and … of Transportation (DOT) launched the New York City Bike Share program. DOT contracts with a vendor, and the … and revenue lost due to replacing parking meters with bike stations, which is fixed at $1 million per year. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsApplying for Previous or Military Service Credit – Article 14 Benefits
… employer. If you receive a statement of the cost after you leave the payroll, you must make payment within 30 …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Article 4-C of the Economic Development Law requires … compliance” with the publication requirements of Article 4-C of the Economic Development Law. As a result, any … to have satisfied the publication requirements of Article 4-C. However, best practice encourages use of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from April …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Dalton-Nunda Central School District – Financial Management (2020M-92)
… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to close projected budget gaps. The Board circumvented the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92East Moriches Union Free School District – Financial Condition Management (2022M-1)
… Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… for fees (including campsite rentals), real property taxes and water and sewer rents. Key Findings The Clerk did not: Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the … week, as required by law. For example, the Clerk collected taxes totaling $951,513 during the first seven weeks of 2017 …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Chautauqua County – Investments and Payroll (2016M-147)
… our audit were to review the County’s investment program and salaries and fringe benefit payments for the period January 1, 2013 … County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Board of Cooperative Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed … Board of Cooperative Educational Services BOCES Multiyear Planning and Software Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces