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State Comptroller DiNapoli Releases Municipal Audits
… potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage and sale of metered water. …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialState Agencies Bulletin No. P-611
Amendment to P-606
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-611.pdfStockbridge Valley Central School District - Information Technology (2019M-13)
… complete report - pdf] Audit Objective Determine whether the Board and District officials established information … (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District … Monitor employees’ computer use to ensure compliance with the AUP. Disable user accounts as soon as they are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mUnified Court System Bulletin No. UCS-169
… Purpose To notify agencies of the new voluntary group term life insurance (Code 542) available to certain employees of the Unified Court System through Amalgamated Life Insurance Company. Affected Employees Unified Court System … To notify agencies of the new voluntary group term life insurance Code 542 available to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-169-new-deduction-code-542-amalgamated-lifeTowns’ Road Management Plans (2014-MR-2)
… New York State Highway Law requires an annual agreement between the highway superintendent and town board … Preston) had an annual plan of road work listed on their agreement approved by the board. The Towns of Binghamton and … the board should monitor the plan by ensuring their annual agreement complies with the long-range schedule. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Town of Brant – Justice Court (2014M-180)
… in a timely manner. The Justices did not follow up on pending cases or enforce unpaid fines and fees. The Board did … 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Comptroller DiNapoli Releases School Audits
… his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School District , Liberty … announced completed audits of the Beacon City School District Brookfield Central School District CSD Chenango …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Village of Airmont – Claims Auditing (2024M-1)
… services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Unified Court System Bulletin No. UCS-122
… To notify agencies of a new voluntary insurance deduction code. Background The New York State Court Clerks Association has requested a new deduction code for Group Life Insurance offered through Unum Provident … process deduction transactions using the new Deduction Code 534 . The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceTown of Cairo - Fuel Management (2019M-150)
… or kept up to date by Highway Department personnel. Of the 43,632 gallons of fuel (gasoline and diesel) used, valued … for 12,571 gallons (29 percent), valued at $23,325. The fuel access keys were not kept locked or in a controlled … and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Town of Cincinnatus – Financial Operations (2016M-238)
The purpose of our audit was to review the Towns financial operations for the period January 1 2015 through April 29 2016
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … made no efforts to codify plans to bolster reserves or set aside additional funds in its rainy-day fund.” In each of … expenses, will decline in FY 2026, without explaining how. Given the spending risks DiNapoli has identified, the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… persons they might injure or whose property they might damage as a result of an accident. Department activities …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Sand Lake – Justice Court (2015M-121)
… in fines, fees and surcharges. Key Findings Justices did not ensure that accurate monthly bank reconciliations … reconciliations performed on the fine and fees and the bail accounts are accurate and promptly investigate … necessary action required. Ensure that all deposits are made no later than 72 hours from the day of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29City of Mount Vernon – Budget Review (B21-6-3)
… is located in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are … 81 days late. The adopted budget relies on non-recurring revenue sources, including fund balance appropriation and sale of …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… elected Board of Directors: the President, Treasurer, Fire Chief, and four directors. During our audit period, the … with no oversight. As a result, the Treasurer and Fire Chief were able to initiate non-Company transactions without … issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their related businesses, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight for the … The purpose of our audit was to review the Towns budgeting practices and Board oversight for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period January 1, 2013 through April 3, 2014. Background … The purpose of our audit was to review selected Town …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38