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Housing Authority Administrative Expenditures (2016-MS-2)
… of the city or village or town board of the town they were founded to serve and two tenant commissioners that are voted …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Delhi - Highway Department Leave Records (2020M-53)
… from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited … whether the Town of Exeter Town Town ClerkTax Collector Clerk recorded deposited and remitted collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… perform an effective claims audit or annually audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19) … the top” and a weak control environment that enabled the former Clerk-Treasurer to abuse her position for personal …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Hammondsport Central School District – Multiyear Planning (2024M-54)
… established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently … established comprehensive multiyear financial and capital plans …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed … (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationMaine-Endwell Central School District – Financial Condition (2013M-49)
… January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, … MaineEndwell Central School District Financial Condition 2013M49 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside the District with neighboring …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of New Baltimore – Procurement Practices (2013M-203)
… documentation to that effect. Our comparisons of items and prices against State and County contracts indicated that the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Montgomery – Audit Follow-Up (2021M-50-F)
… Village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit recommendations, current officials were unaware the CAP existed until we began our review. Of the six audit …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fState Comptroller DiNapoli Releases Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsVillage of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… Village is governed by the elected Board composed of the Mayor and six Trustees. The Board is responsible for the … management and oversight of Village operations. The Mayor is the chief executive officer. The Board-appointed … Village funds, and the maintenance of accounting records Results of Review Village officials have not made substantial …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 97-19
… of the insurance agency which was the successful bidder for the fire district's insurance business would have a … fire district business and that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the treasurer owns 5% …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… in a contract with a firm of which the supervisor's spouse is the sole proprietor if the contract was entered into prior … state that the spouse of a newly-elected county supervisor is the sole proprietor of a company which was awarded a … to be awarded additional contracts while the supervisor is in office. You have informed us that the county manager, …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… growth in New York City,” DiNapoli said. “Unemployment rates have dropped and local industry is growing, … Property taxes paid are among the highest in the state and electricity costs more than in areas north of the region. … existing strong industries, like health care and retail distribution centers, and trying to encourage new …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… fire insurance tax moneys to provide death benefits to family members of deceased volunteer firefighters, and to … tax moneys to fund a death benefit payable to the family of deceased volunteer firefighters since, in our … the New York State Insurance Department. December 10, 1991 Dennis Mulligan, Chairman Volunteer and Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… of 777 (1.7 percent) from the prior year—were held in 125 State and local correctional facilities, which include: … drop was likely due, in large part, to policies put in place in response to the COVID-19 pandemic). The number of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety