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Village of Port Jefferson – Justice Court Operations (2020M-56)

… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and … Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash … 2016 deposit totaling $1,055 was missing and not credited to the Justice’s account until 10 months later. Code …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Authority’s payroll service provider. Authority officials have not entered into contractual agreements with the …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)

… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley … Findings The three towns did not enter into an agreement to govern the Commission or establish policies or procedures …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016m

License Fee Revenues (Follow-Up)

… Department of Consumer Affairs (Department) is responsible for ensuring that consumers and businesses benefit from a … marketplace. The Department issues licenses and permits for certain businesses operating and collects associated fees. For the fiscal year ended June 30, 2013 the Department …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-follow

Campbell-Savona Central School District – Financial Condition (2015M-42)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual … appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Fire Island Union Free School District – Claims Auditing (2023M-114)

… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Ensure cash disbursements are adequately supported and have prior Board approval. Ensure all claims and supporting …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Falconer Central School District – Financial Management (2016M-146)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … of $2.5 million each year and appropriated fund balance to help finance operations that generally was not used. … in compliance with the statutory limit and develop a plan to use excess fund balance in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

DiNapoli: Local Sales Tax Collections Increased by 4% in August

… officials should budget accordingly and monitor cash flow for the foreseeable future.” For August 2023, compared with August 2022: New York City’s … reported sales by vendors. The next quarterly numbers (for July to September) will be available in October. Table …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-august

Fine Fire District – Board Oversight (2023M-81)

… fund operations each year and there was an increased risk for errors and irregularities .  The Board of Fire … York State Town Law Section 181. Approve realistic budgets for 2019 through 2021 – appropriations were overestimated by … capital plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Village of Hempstead – Budget Review (B7-16-4)

… Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … Based on the 2016-17 proposed budget, the Village will have exhausted 94.4 percent of its taxing authority. The …

https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4

Sherman Central School District – Claims Audit (2024M-92)

… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … approximately $1,325,105 should not have been approved for payment because the claims lacked support that the … authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 million were …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92

Pavilion Central School District – Claims Audit (2024M-108)

… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected and that District officials … approximately $1.4 million, the claims auditor should not have approved 173 claims totaling approximately $1.04 million …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… and in a timely manner. As a result, officials do not have assurance that all collections at the Golf Course were …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

Cuddebackville Fire District – Board Oversight (2024M-94)

… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget

… to choices made in Washington. The FY 2026 budget also does not reflect higher-than-anticipated health insurance … particularly for revenues, do not materialize, and will have a larger cushion to absorb potential volatility.” … New …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… School (School) officials procured goods and services in accordance with established policies.  Key Findings  … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11