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City of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… July 1, 2009 through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … provides fire protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Kids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… in New York City, provides special education itinerant teacher (SEIT) and related services to disabled preschool … the procedural guidance provided by the Manual (e.g. LTAL business relationships, program modifications for business location) and ensure that costs reported on the CFR …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsComptroller 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 … The district’s available fund balance has accumulated to more than 400 percent of the 2015 budgeted appropriations …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Fiscal Stress Scores
… System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. … government and robust local sales tax revenues helped to put local governments on solid fiscal ground in 2021,” … and a possible recession looming, local governments need to plan carefully to avoid fiscal cliffs in the future.” …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresVillage of Whitehall – Records and Reports (2026M-9)
… accurate and timely accounting records and reports for informed decision-making, legal compliance and … Law (GML) Section 30. 1 As a result, the Board’s ability to properly and effectively monitor and manage the Village’s … being informed of the Village’s financial position. Due to limited oversight of the Clerk-Treasurer’s duties related …
https://www.osc.ny.gov/local-government/audits/village/2026/06/12/village-whitehall-records-and-reports-2026m-9Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board … sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for student transportation for the period July 1, 2011 … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44State 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 … County) Officials generally provide adequate oversight to ensure financial activity is properly recorded and …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not adopt the water and sewer rates that were charged to customers or audit the clerk’s records and water and sewer … bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … clerk also made 12 unsupported adjustments totaling $1,981 to four customer accounts without any review or approval and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Lockport -- Budget Review (B1-15-20)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… Metz, 55, pleaded guilty today in Wyoming County Court to grand larceny in the third degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… – December 31, 2024. We extended the audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, … Board of Fire Commissioners (Board), responsible for the general management and control of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51State Comptroller DiNapoli Releases Audits
… Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in … auditors determined that HTFC is making program payments to property owners for the correct number of units and that … by project owners, but found opportunities for HTFC to better ensure it receives all the information it should …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsVillage of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background … Key Findings Village officials did not require staff to perform periodic reconciliations of water produced to …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Unified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-payment