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City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period July 1, 2012 … and accounts for the City’s financial resources, reported cash receipt collections of approximately $4.6 million for … manipulated and misappropriations of more than $5,000 in cash receipts occurred over a three-month period. We …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Yonkers – Budget Review (B6-15-16)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City's …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16North Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …
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 … The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… Ensure that School officials use purchase orders as required. Ensure that School officials obtain verbal or …
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)
… also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit [pdf] , Village of Johnson City [pdf] , Madison County [pdf] , Town of Newburgh [pdf] , City of Troy [pdf] , …
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)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
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)
… and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City … $825,000 that was levied, representing provision for $600,000 uncollected taxes and a $225,000 reduction of … in unsupported allocations to other City departments for overhead services. The City complied with the law by …
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)
… all claims to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were … of claims and that Village officials and employees obtain price quotes as required by the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
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)
… all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … to ensure that the District does not enter into contracts in which an officer or employee has a prohibited interest. …
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)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over … January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … City of Little Falls Internal Controls Over Selected City …
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)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management Services Captain and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… and Disbursements (2017M-199) The Board did not regularly review financial records to ensure that receipts were … from her position. In addition, the board does not review all individual claims and has not adopted written cash … computer and communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees …
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 operate … cities and 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for local … a financial toolkit containing resources that can be useful to local officials in the wake of COVID-19 …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Madison … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Madison …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for … 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all counties, cities, towns and … Annual Financial Report Filing Deadlines …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesComptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the … vote against Elon Musk’s proposed 2025 pay package and all directors standing for reelection at Tesla Inc.’s Nov. 6, … pay proposal is excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted …
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
… This report provides citizens with an overview of the … economic and demographic trends affecting the State. This report fills an information need not met by the … meet current and future financial and service obligations. This concept relates to a government’s ability to deliver …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-report