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Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period … March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … accounting function with limited oversight. Deposits were not always made, and monthly reports were not always …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Valhalla Union Free School District – Network User Accounts (2022M-26)
… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Stony Point – Budget Review (B6-13-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … $1,500,000 to liquidate the accumulated deficit in the Town’s general, highway and enterprise funds as of December …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as … District’s training offered to the high school teaching staff. Five of the 12 recommended components of mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkCanton Central School District – Financial Condition (2013M-287)
… transfers at the monthly Board meetings. However, the heavy reliance on appropriated fund balance as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and … are approved. Adopt policies and procedures to ensure application and administration fees are properly calculated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure that agencies … Plans were completed timely. We also found that the CONNECTIONS information system did not have sufficient case … the issues identified in our initial report. Of the report’s six recommendations, two were implemented, one was …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followComptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors found that the … reasonable. The town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget … the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city did not …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsReal Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… national rate, according to the U.S. Census Bureau’s latest Household Pulse Survey. More than 1.7 million New York … percent respectively. The interactive map above shows the latest Census Bureau estimates of the percentage of adults in … Budget: Budgeting in a Time of Crisis Subscribe for Latest Updates The State Comptroller’s Office is committed to …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021State Police Bulletin No. SP-156
… criteria on 11/01/14 as follows: Earnings Code: EXP Effective Date: 11/01/14 OT Eff Date: 11/01/14 Annual … on the employee’s Additional Pay page for Earnings Code EXP. If an employee is appointed to an ineligible position … Pay page at the Effective Date level of Earnings Code EXP and enter the following information. Effective Date: Last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-paySelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… utilize the new Department of Motor Vehicles registration suspension program, submitting only a limited number of registrations for suspension each week after the initial introductory period. … weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were eligible. As of May 15, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s … accounting records, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … than 250 percent in the last three years. “City officials are preparing budgets and making financial decisions without …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg … District , Lewiston-Porter Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District . “In an era of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two … Benevolent Assoc of the Vill of Le Roy stole nearly $50000 in public funds by pocketing cash writing unauthorized checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … Dentists (Report 2010-S-64). Background The Department of Health (Department) administers the State’s Medicaid … Determine extent of implementation of 5 recommendations made in our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… Principles for Responsible Investment wrote to selected apparel and consumer durables companies asking them to call …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… 911 (NG911) is a long-promised upgrade to New York’s emergency communications system that would allow photos, … centers. However, the Division of Homeland Security and Emergency Services (DHSES), which is the primary agency … the better equipped we'll be to respond to a large scale emergency. The Division of Homeland Security and Emergency …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL PROPERTY TAX … Whether a town is required to pay the members of its board of assessment review compensation in excess of …
https://www.osc.ny.gov/legal-opinions/opinion-89-7