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Town of North Greenbush – Town Clerk (2017M-132)

… in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

Middleburgh Central School District - Information Technology (2019M-115)

… permissions were granted to individuals who did not need these rights. In two instances, officials did not know … and limit administrative permissions to those users who need them to perform their job functions. Provide employees …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Latham Fire Department – Length of Service Awards Program (2016M-279)

… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279

City of Yonkers – Budget Review (B18-6-6)

… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … a plan to maintain fund balance at a reasonable level. Review the revenue estimates for metered water sales and … City of Yonkers Budget Review B1866 …

https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Altona … , City of Jamestown and the Town of Warwarsing . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Altona …

https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-audits

Opinion 88-3

… no longer represent those views if, among other things, there have been subsequent court cases or statutory … bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for … §52(2): Fines imposed under the Workers' Compensation Law are paid into the Uninsured Employers' Fund. You ask that we …

https://www.osc.ny.gov/legal-opinions/opinion-88-3

Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)

… – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear … be a vital tool that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward … adopt a multiyear financial plan, a fund balance policy or a reserve policy. As a result, officials continued to …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66

Comptroller DiNapoli Releases Municipal Audits

… Authority , Town of Groveland , Town of Hammond , Town of Milton and a comprehensive audit of road infrastructure needs … issue duplicate receipts for tax collections. Town of Milton – Financial Records and Reports and Sales Tax Revenues … Authority Town of Groveland Town of Hammond Town of Milton and a comprehensive audit of road infrastructure needs …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… Union Free School District , Highland Falls-Fort Montgomery Central School District , Madrid-Waddington … the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – Financial Condition … Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and the YorkshirePioneer …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1

Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds

… staff attendance. Monitor employees to ensure they are only paid for overtime hours worked. Monitor the number of …

https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds

Area #12 – Information Technology Contingency Planning – Information Technology Governance

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

Albany Community Charter School – Financial Operations (2013M-185)

… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the City of Albany. The School is …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185

State Comptroller DiNapoli Releases School Audits

… (Erie County) School officials did not maintain accurate, complete and supported leave accrual and use records. … than anticipated. However, district officials decided to complete additional work and expand the project scope without … assets to replace. Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits

Town of Hornellsville – Financial Management (2025M-102)

… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … of the actual fund balances of the TW and TOV funds which limited the Board’s ability to accurately assess the funds’ …

https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102

Averill Park Central School District - Payroll (2018M-255)

… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255

DiNapoli Statement on Retirement of Rep. Carolyn McCarthy

… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthy

Accounts Payable Advisory No. 41

… Subject: Using requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to … Using requisitions andor purchase orders POs for centralized contract purchases …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchases

Moravia Central School District - Fuel Inventory (2019M-183)

… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured readings to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183