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Town 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-15East 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-applicationVillage 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-fTown 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-s9-24-17State 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-safetyOversight of Persons Convicted of Driving While Intoxicated
… (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … 15, 2010 through June 25, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime that may … to ensure that they have not been drinking while driving (rolling test). The IID vendor is to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… than 13 months after being cited; and A half-empty vodka bottle in a medical room and marijuana paraphernalia in an …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsState Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Parks a Growing Attraction
… Agency Attendance reporting system, into which each state park facility reports estimated attendance information. At … is greatest in the Long Island, Niagara and New York City regions. Figure 2 – 2025 State Park Attendance by Region … Long Island 28,706,873 Niagara 13,203,071 New York City 10,108,307 Saratoga/Capital 6,371,741 Palisades …
https://www.osc.ny.gov/reports/state-parks-growing-attractionComptroller DiNapoli Releases School Audits
State Comptroller DiNapoli today announced his office completed audits of the East Islip Union Free School District ElizabethtownLewis Central School District George Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative Educational Services
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits