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Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … corresponding check numbers, no one is reviewing support for those payments, including the monthly bank statements, … to ensure an accurate account of all moneys. ### For access to state and local government spending and nearly …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits

Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)

… was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background … four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technology

Town of Dover – Financial Activities (2013M-139)

… tax payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139

State Comptroller DiNapoli Releases School Audits

… with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … not monitor employee internet use. Auditors found eight of 10 employees’ computers they reviewed were used for …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-audits

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service

… rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil … averaged $2.4 billion per year during the contract period. In accordance with the contract, CVS Health was required to … period, Civil Service received more than $1 billion in commercial drug rebates (rebates exclusive of Medicare …

https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service

Rochester City School District – Budget Review (B20-2-1)

The objective of this review was to provide an independent evaluation of the Rochester City School Districts District adopted budgets

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1

Alfred State College of Technology – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State.  These employees … payments. Key Findings We found that the travel expenses for the three College employees and the service provider selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Comptroller DiNapoli Releases Municipal Audits

… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

DiNapoli: Federal Programs Bridge Gap in Broadband Access

… at or below 200% of the Federal Poverty Level are eligible for up to a $30 monthly subsidy for a broadband subscription. As of May 15, 2023, more than … facilitate sizable improvements in subscription rates for New York households with incomes below $20,000. In total, …

https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-access

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Otselic Fire District – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0

Village of Hempstead -- Budget Review (B7-15-7)

… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7

State Comptroller DiNapoli Releases Municipal Audits

… on the city, such as reputation damage, lawsuits, a disruption in operations or a security breach. Auditors … information to monitor the city’s financial condition, and does not know the city’s current financial condition. The … the city could lose out on significant revenue. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0

Baldwinsville Central School District – Financial Management (2016M-65)

Baldwinsville Central School District Financial Management 2016M65

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65

Adoption Subsidy Program (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … and in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-follow

State Comptroller DiNapoli Releases Municipal & School Audits

… individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected … accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

Town of Wells – Records and Reports (2024M-59)

… and reports to manage the Town’s financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a …

https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59

Town of Pleasant Valley – Financial Management (2024M-158)

… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)

… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did …

https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f

DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall

… 2010; Nondiscretionary costs, including debt service and fringe benefits, are projected to account for more than half …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfall