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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… received monthly budget status reports throughout the year, but did not address negative balances in budget line …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… training, they would have better positioned themselves to oversee the financial activities and helped ensure … policy, as required, or audit and approve all claims prior to payment. They also did not ensure the treasurer filed the … Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… of Labor’s implementation of the recommendation made in our initial report, Assessment and Collection of Selected … Department officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), the boiler …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followRochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Electronic Fund Transfer Instructions
… Use the following banking information when sending an ACH, Book Transfer, CHIPS, EFT or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are … are FINAL, ADDTL, AUDIT and ESTIM. FINAL represents a single payment for a final report. ADDTL represents an …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City … were communicated confidentially to officials. City of Johnstown – Financial Management (Fulton County) City … and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate financial records, the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… – Information Technology (Albany County) The board and district officials did not ensure the information technology (IT) assets and data were safeguarded. Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors determined officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-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
… 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs totaling $224,683. We also … totaled $31,269. In total, we examined $1,293,461 of the College’s travel payments. Key Findings We found that the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected … January 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… saved more than $300,000 in special education costs over a two-year period, according to an audit issued today by New … of Cooperative Educational Services discontinued operating two special education service classes housed in Unadilla …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationBaldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … reserves, totaling approximately $18 million, appear to be overfunded or unwarranted. The District does not have a …
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)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … deceased per various government records. We also found a subsidy paid to one household after the adopted person had … … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Wells – Records and Reports (2024M-59)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 … we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and two …
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)
Determine whether the Town of Pleasant Valley Town Town Board Board developed realistic budgets and properly managed reserve funds
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)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the public mass transportation system is critical to the state … would reach $3.5 billion by 2019, $1 billion more than in 2014. Even with planned biennial fare and toll increases …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfall