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Collection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May … for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesComptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown 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 … by an elected Town Board which comprises a Town Supervisor and four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 million and $1.7 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Watervliet City School District … with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness …
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 … health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceRochester City School District – Budget Review (B20-2-1)
… District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The District is located … million, even accounting for the numerous cost-savings and avoidance measures, including personnel layoffs, recently implemented by the Superintendent and Board of Education. The District has no available …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Alfred State College of Technology – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… been issued. Village of Cobleskill – Misappropriated Funds and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former clerk-treasurer did not adequately perform her … months. In addition, 19 of these accounts were never used and one account was last used to log on to the network more …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… monthly budget status reports throughout the year, but did not address negative balances in budget line items. … of the Village’s financial activities and operations was not adequate. The Court clerk’s financial duties – which … to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the Justices did not provide …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107DiNapoli: 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-accessState Comptroller DiNapoli Releases Municipal Audits
… district financial activities. However, board members did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly filed required annual … (Tioga County) The Board of Fire Commissioners did not always provide adequate oversight of financial activities …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Hempstead -- Budget Review (B7-15-7)
… of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the Laws of 2006 authorizes … in the proposed budget are reasonable. Based on the 2015-16 proposed budget, the Village will have exhausted 91.32 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7State 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-0Baldwinsville Central School District – Financial Management (2016M-65)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $99 million. Key Findings The … and adopt a multiyear financial plan for a three- to five- year period that addresses the District’s use of reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Adoption Subsidy Program (Follow-Up)
… one household after the adopted person had turned 21 years old, as a result of incorrect date of birth information. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Cattaraugus County – Sexual … (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wells – Records and Reports (2024M-59)
… 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 … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town 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-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… independent public benefit corporation established in 1974 for the benefit of the City of Poughkeepsie (City) and its … by the City’s Common Council. The Board is responsible for reviewing and approving prospective project applications … We could not determine the implementation status for one recommendation because IDA officials have not entered …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-f