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Town of Delhi - Highway Department Leave Records (2020M-53)
… employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of … properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Clarence Central School District – Financial Condition Management (2022M-46)
… Consistently overestimated general fund appropriations from 2018-19 through 2020-21 by a total of $16 million and … improperly sheltered a portion of surplus fund balance from the statutory limit and made surplus fund balance appear … needed and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication of the actual date of receipt. Remit real property taxes to …
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)
… complete report – pdf] Audit Objective Determine whether East Hampton Union Free School District (District) officials … audit school east hampton …
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)
… of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50), released in July 2021. The audit determined that the Board of Trustees …
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)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… As part of her sentence, the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence …
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)
… Property Tax Law Section 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs …
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)
… risk of errors and/or irregularities, and A lack of transparency with the public regarding the Village’s fiscal … five recommendations to help the Board and CFO improve the transparency of their fiscal activities. Village officials …
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
… the liability reserve or fund the repair reserve, as required. Town of Varick – Water and Sewer Operations (Seneca …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOpinion 97-19
… -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL … 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with which the … You ask whether a fire district treasurer who is an officer and stockholder of the insurance agency which was the …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… elected to office. Disclosure of such an interest would be required. The supervisor would have a prohibited interest in … constitutes a contract of the spouse (see 1982 Opns St Comp No. 82-264, p 331). An interest is prohibited if the … require supervisors to recuse themselves and abstain from voting on any permissible county contracts with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… today released an economic profile of the Mid-Hudson region. The region’s proximity to New York City and quality … could impede future growth. “The economy of the Mid-Hudson region is strong and is being boosted by the post-recession … today released an economic profile of the MidHudson region …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … to all members of the Association or their beneficiaries on a pro rata basis. Insurance Law, §§9104 and 9105 govern … to all members of the Association or their beneficiaries on a pro rata basis …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… dropped 2.2 percent. Property crimes include: Burglary (down 16.6 percent to its 2019 number following the same percentage jump in 2020); Larceny (down 1.3 percent); and Motor vehicle theft (rising for the … which include: 44 State correctional facilities (down from 50 following the closure of six State Department of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… Attorney’s Office (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on the Office’s administration of the Ignition Interlock Device Program (Program). Our audit … County District Attorneys Office provided proper oversight of persons convicted of Driving While Intoxicated …
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
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an … FINDS The state Department of Health DOH is not adequately overseeing adult care facilities …
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
… Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not always obtained … also found 23 purchases totaling $129,696 reviewed required competition. Only one purchase totaling $2,076 was … his company’s interests or abstain or recuse himself from approving claims and warrants. The district has been …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2