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City of Newburgh – Budget Review (B6-16-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not audit claims before payment to ensure they were for appropriate village purposes, accurate, and adequately … overpayments and claims with insufficient documentation to ensure they were appropriate. Auditors reviewed 30 claims …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… until the Cayuga County Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized … capital water needs were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua … used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay and paid five employees a …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247State Comptroller DiNapoli Releases Audits
… The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative housing to middle-income families. In exchange for low-interest mortgage loans and real property tax …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … have saved approximately $10,200 in issuance costs related to the bonds and approximately $19,200 in annual interest on …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… Purpose of Audit The purpose of our audit was to review the internal controls over extra-classroom activity funds for the period July 1, 2011, to February 28, 2013. Background The Rensselaer City School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomLawrence Union Free School District – Financial Management (2025M-115)
… 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to review real property tax trends and forward to October 30, … educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Eldred Central School District – Building Access (S9-26-1)
… 1, 2024 – November 30, 2025 We extended our audit period to December 17, 2025, to review access activity logs during our fieldwork. … the Audit Area Building access controls are essential for enhancing security and enabling school officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Opinion 2002-12
… AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers … works. All officers and employees performing services for the combined department, including the superintendent, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND HIGHWAYS -- Highway Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers … works. All officers and employees performing services for the combined department, including the superintendent, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Ignition Interlock Program Monitoring (2015-MS-4)
… complete report - pdf] We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , … and Wayne . Purpose of Audit The purpose of our audit was to determine if counties using public resources for the State’s Ignition Interlock Program were adequately …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Section 4.A - Vendor Classifications of this Chapter) Open for Ordering – If this box is checked, purchase orders can be … does business with. This capability allows State agencies to group vendors according to category, type, qualifications, etc. Currently, there are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … errors occurred and the potential for inappropriate use of town fuel to occur and go undetected was significant. Town of … inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … have not established a policy or written procedures to ensure that all overtime hours worked by department … always required employees to obtain written preapproval for working overtime, there is no assurance that overtime …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government operations. These taxes are … Growth Factor – The amount local governments are permitted to increase their real property tax levies. Either two … See “Carryover”. Carryover - Amount by which the tax levy for the prior fiscal year was below the tax levy limit for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryOpinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college … the program, determines that it is significantly devoted to the technical training of the firefighters who would … for completing college courses, such as a course leading to a degree in fire science, if the board of fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Comptroller DiNapoli Releases Municipal Audits
… former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … 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 …
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-56