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Collection of Lease and Permit Revenues
… Of 45 sampled permits which had outstanding balances, no action was taken on eight. These eight permits had a total …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… 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 … written back-up procedures and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire … accrual records are not accurate. Auditors found a total of 209.37 leave accruals hours were overstated and 17.25 … Although the board has adopted procurement and code of ethics policies, it did not adopt an investment or credit …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Dover – Financial Activities (2013M-139)
… that Town resources are adequately safeguarded. The Tax Collector did not deposit and remit tax payments within the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-1)
… the situation, Comptroller DiNapoli immediately deployed staff to begin a review. Key Findings Due to several … cost-savings and avoidance measures, including personnel layoffs, recently implemented by the Superintendent and Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1State Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAlfred State College of Technology – Selected Employee Travel Expenses
… To determine whether the use of travel monies by selected government employees complied with rules and regulations and … to determine whether the use of travel money by selected government employees was appropriate, we audited travel … To determine whether the use of travel monies by selected government employees complied with rules and regulations and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted … totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Wells – Records and Reports (2024M-59)
… were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial … a combined total of $451,664. Of the 10 revenue accounts we reviewed as of December 31, 2022 and December 31, 2023, … by a total of $7,642. Of the 10 expenditures accounts we reviewed as of December 31, 2022 and December 31, 2023, …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… [read complete report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our … Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did not …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fVillage of Cato – Audit Follow-Up (2023M-145-F)
… of Cato’s (Village’s) progress, as of June 10, 2025, in implementing our recommendations in the audit report Village of Cato – Water Financial Operations (2023M-145), released in March 2024. The audit determined that the Village Board … the Village of Catos Villages progress as of June 10 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fNYSLRS Fact Sheet
… System (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members … 481,747 retirees 47,042 beneficiaries ERS (as of March 31, 2025) Average pension for all ERS retirees and beneficiaries: … April 1, 2012 (66.3% of members) PFRS (as of March 31, 2025) Average pension for all PFRS retirees and …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report … Central School Districts Districts progress as of June 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… DHCR is several years behind in generating the match between tenants’ self-reported information and their … At the time of our review in 2017, DHCR’s most recent match was for 2012. Further, the Private Housing Finance Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followHughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Capital Region …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0