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Town of Delhi - Highway Department Leave Records (2020M-53)
… not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment …
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 ClerkTax Collector Clerk recorded deposited and remitted collections accurately and in a timely manner
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)
… Determine whether any Town of Perth Town Board Board members had prohibited interest in nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … sentence represents the first time a public official in New York State surrendered their pension as a penalty for …
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)
… of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. As a result: District officials maintained surplus fund balance levels at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
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)
Determine whether Village of North Haven Village officials ensured collections were properly collected recorded and deposited
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)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results …
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)
… Free School District (District) officials secured user account access to the network and financial application and … plan. Key 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 …
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)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $46.5 million. …
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)
… The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding District officials have …
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)
… Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations were approximately …
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)
… receipts, disbursements and payroll. The Board appointed a Deputy Treasurer (Deputy) who performs the same financial activities as the …
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)
… The Village is located in the Towns of Wappinger and Poughkeepsie in Dutchess County .The Village provides various services to its residents, including street maintenance, snow removal, street lighting and general government support. These …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 97-19
… 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with … not prohibited. You ask whether a fire district treasurer who is an officer and stockholder of the insurance agency … For purposes of this opinion, we assume the treasurer owns 5% or more of the outstanding stock of the agency. …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… county board member as sole proprietor) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(h), (2)(e), 803: A county … would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is the sole proprietor … prior county board approval (see Municipal Home Rule Law, §§10, 23[2][f], 24[2][b]; cf . County Law, §408; …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-59
… or disabled firefighters are, members of the Association. You ask whether the Volunteer and Exempt Firemen's Benevolent … firefighters are members of the Association. Again, since you indicate that you contemplate the purchase of an annuity, we suggest that …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… categories collectively rose by 7.8 percent from last year. Violent crimes include: Murder (up 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); … 2022); 63 county jail and correctional facilities; and 12 New York City correctional facilities. Over the last 10 …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… connects to the vehicle’s ignition system and measures a driver’s Blood Alcohol Concentration (BAC). If the operator’s … send an alert to the device manufacturer and prevent the driver from starting the car. Once the vehicle is running, … violations to their designated alcohol treatment and safe driver programs, as such program referrals also were not …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Comptroller DiNapoli Releases Municipal Audits
… contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval and … statements were overstated. Village of South Floral Park – Budgeting and Financial Oversight (Nassau County) The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2