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Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… in the water and sewer ordinances did not conform to applicable State law. We reviewed water and sewer billings … during our audit period, but officials have taken measures to obtain more reliable readings. Key Recommendations Update the ordinances to clearly define and specify all charges and ensure they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mState Comptroller DiNapoli Releases Audits
… not justified under the terms of the relevant incentive plan, were distributed in error, or were miscalculated. In a … Auditors reviewed files for a random sample of 200 direct hire and 98 temporary nurses from five HHC facilities … and were continuously monitored after hire. Of the 200 direct hire nurses in the sample, 41 (21 percent) had not …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… could not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked documentation proving children were placed in foster homes that met program certifications, according to an … frequent contact with children, their parents and their foster parents. While the demands on the agency are …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the salaries of the town supervisor town clerk town superintendent of … and town building inspector are raised by taxes levied on the entire area of the town or only on the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Audits
… Long Island Rail Road - Utilization of the Arch Street Yard and Shop Facility (2016-S-78) Auditors found the … Education Department (SED): The New Interdisciplinary School (NIS), Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 92-47
… in the opinion. COUNTIES -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- … systems. Section 307 of the County Law provides that: All surcharge monies remitted to the municipality by a … has expressed the opinion that, if separate bank accounts are not specifically required by State or local legislation, …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Municipal & School Audits
… the school board contracted with a management company to facilitate the school’s procurement of IT assets and services and to maintain inventory records, school officials did not … IT assets and no records contained adequate information to sufficiently track or identify the school’s IT assets …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… stock and disbursed 106 payments totaling $782,518 prior to board approval. He also kept a town computer used to record cash transactions after leaving office. The … returned; however, all data had been erased prior to its return. In January 2024, the former supervisor was …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal Audits
… Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … of Fulton – Justice Court Operations (Schoharie County) The former justice did not ensure court money was accurately …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Schenectady City School District – Math Workbook Inventory (Schenectady County) District officials did not maintain adequate … paid 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Bellmore Union Free School District , Jefferson-Lewis-Hamilton-Herkimer-Oneida BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City School District … DiNapoli announced completed audits of the Bellmore Union Free School District …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsCounty of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOrdinary Death Benefit – Career Plan
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitCity of Lockport – Independent Audit Services (2014M-238)
… in poor condition, which the certified public accounting (CPA) firm made no indication of in its 2012 audit report. Key … not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit