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North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … a total of more than $1.4 million (or 19.6 percent). Due to the overestimated expenditures, the District incurred …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and check … were deposited but not recorded in the records. Seven monthly reports and remittances to the Town Supervisor … State Town Law (Town Law). The Clerk also did not complete monthly bank reconciliations and accountability analyses …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and … and submitted inaccurate and late monthly reports to the Board. The Board did not perform a thorough audit of vouchers … not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… the City's internal controls over the Treasurer's Office and accountability over the water operations for the period … The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The nine-member Common … the City reported that 719 million gallons of water was treated and 331 million gallons was delivered or used, …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management Services Captain and … were not recorded in the Treasurer’s report or Company minutes as having been authorized for payment. The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… The District’s use of credit cards was not in accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement with the … District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140King Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Police Property Room Inventory (2014-MS-4)
… and maintaining the integrity of property until its disposition is a critical element of police work. The failure … law enforcement agencies did not adequately document the disposition and disposal of property. More than half of the …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… review the information the Clerk entered into the Court’s database system. The Justices did not ensure that all money …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases Municipal 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/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that … as 44 cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for … cost increases and the need for investments that will stimulate economic growth and fund essential services …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Opinion 88-22
… aid the town has included plans for two small parks with boat launching ramps for the purpose of increasing the …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Comptroller DiNapoli Releases School Audits
… that their money is being spent appropriately and effectively.” Madison Central School District – Procurement …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… today announcing that the Fund will vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, 2025, Annual Meeting. “Elon Musk’s latest … trillion-dollar pay proposal is excessive, waters down the holdings of other shareholders, and gives a captive board …
https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-membersAbout this Report – 2023 Financial Condition Report
… reports such as the Annual Comprehensive Financial Report (ACFR). Financial condition is a broad concept aimed at …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-report