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Central Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Munnsville – Financial Operations (2012M-239)
… and other unanticipated occurrences. For example, in two of the last four fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway … (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 hours was from leave time not being properly …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Tioga County – Social Service Contracts (2023M-162)
… contract terms or were aware and allowed the contract to continue without termination as follows: One agency … were not always met and the impact of services intended to improve the well-being of residents is reduced. If … measures are not properly monitored, officials are unable to assure residents that services were delivered as intended. …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162City of Amsterdam – Recreation Department (2023M-29)
… many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC). Furthermore, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Alden Central School District – Fuel Management (2024M-90)
… result: The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… manner. Key Findings The Board did not: Provide for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine … procedures including procedures to ensure that all disbursements have proper supporting documentation before … Review the Treasurer’s bank reconciliations to verify that all disbursements are proper District charges and to verify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329State Comptroller DiNapoli Releases Municipal Audits
… personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security … next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 million in outstanding debt, which is significantly more than …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-276
… in the specified bargaining unit whose address type is “HOME” or the “HOME” address is blank and (State) is equal to NY. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Argyle Central …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… in being elected State Comptroller of New York. It is with great pride that I accept this high honor, and I know … would be so very proud of this recognition.” DiNapoli is the 54th Comptroller of the State of New York, the first … from Sturno, Avellino Province and his father's family is from Paduli in the Benevento Province. He was named an …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… period January 1, 2011, to February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New … Schuyler County Sheriffs Department Payroll Civil Fees and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… of Audit The purpose of our audit was to examine the County’s internal controls over select financial activities … 1, 2011 through December 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised of two cities, 32 towns and nine …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-audits