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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… [ read complete report - pdf ] Audit Objective Determine whether the City of … and monitored the Project by: Establishing a sound process for overseeing Project activities that included daily onsite … documenting: Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Mount Pleasant – Financial Condition (2013M-303)

… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Tier 6 Defined Contribution Plan Option

… the plan administrator at 518-320-1430.   (Rev. 7/18) … Tier 6 Benefit Information Some employees of NYSLRS employers …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… January 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Brighton Memorial Library – Board Oversight (2015M-116)

… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Incarcerated and Death Matches

… the New York State Insurance Fund (NYSIF) made on behalf of nearly 215,000 claimants during the period January 2014 … 2017. We matched the payments to the New York State Department of Corrections and Community Supervision Under Custody files …

https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matches

Dansville Central School District – Separation Payments (2016M-102)

… The Dansville Central School District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… Officials did not:  Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs. Review fuel … action. Appendix B includes our comment on the District’s response to the report.  … Determine whether Deer Park …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Audits of Local Governments: About Our Audits

… criteria, Provide objective analysis to assist management and those charged with governance and oversight in using the … completed an external peer review of the Division of Local Government and School Accountability [pdf] for the period January 1, 2024 …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

State Comptroller DiNapoli Releases Municipal & School Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued

https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Audits

… Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) An audit … in addressing the problems identified in the initial audit report. New York City Department of Social Services: …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-audits

Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion

… The critical role farms play in New York cannot be overstated, both as an economic engine for … “Volatile commodity prices, labor pressures and extreme weather are adding to the unpredictability of farming that is …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakes

DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities

… local governments evaluated in this period. Over 482,000 New Yorkers reside in these municipalities. DiNapoli’s office …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities

State Comptroller DiNapoli Releases Municipal Audits

… legal services, $10,675 for physician services, $7,800 for investment management services, $5,000 for external audit …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits

State Contract and Payment Actions in July

… In July, the Office of the State Comptroller approved 1,580 contracts for state … assistance for the “seed to sale” tracking system. Department of Corrections and Community Supervision $9 million for nurses …

https://www.osc.ny.gov/press/releases/2023/08/state-contract-and-payment-actions-july

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… It includes the purchase price or construction costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight and transportation … costs (clearing, filling, and leveling), and the demolition of unwanted structures. In addition, costs of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets

State Comptroller DiNapoli Releases Audits

… Department of Health (DOH): Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37) For individuals enrolled in Medicaid managed care, the … throughout the public health emergency. In November 2020, the regulation was amended to end the pause, allowing …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-audits

Town of Henrietta – Financial Management and Purchasing (2013M-208)

… of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town Board which is composed of four Council members and a Town Supervisor. Budgeted appropriations totaled … approximately $17 million for 2012. Key Findings The Board and Town officials have not developed long-term financial …

https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Leave Accruals (Onondaga County) The board does not report the receipt or disbursement of private funds in its … audit services because they did not use a request for proposal process to solicit written proposals for audit …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0