Search

Town of Cherry Valley – Financial Condition (2016M-212)

… 2015 through March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its boundaries. The Town, which has a population of approximately 1,270, is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January … accounting records and did not file required reports with the Board, the State Comptroller’s Office and the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… Purpose of Audit The purpose of our audit was to review internal controls over selected … and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… March 26, 2014. Background The Margaretville Volunteer Fire Department is a volunteer organization located in the … Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides fire protection services to the District. The … Margaretville Volunteer Fire Department Cash Receipts and Disbursements 2014M172 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Former Fire Co. Treasurer Admits Stealing $24K

… 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit cards and stole checks …

https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24k

State Comptroller DiNapoli Releases Local Government Audits

… local government audits have been completed. Town of Amity – Town Clerk (Allegany County) Auditors reviewed 184 … to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s management of fund balance was not effective. As a result, general and …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-audits

Village of Tannersville – Water Department Operations (2016M-417)

… Purpose of Audit The purpose of our audit was to review the Village’s water department … June 1, 2015 through June 22, 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene … Village of Tannersville Water Department Operations 2016M417 …

https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417

Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses

Personal Income Tax Refunds

… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using filters to identify high-risk … we selected 37,900 refunds totaling almost $480 million for examination. Key Findings Of those transactions selected, …

https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds

Amani Public Charter School – Payroll and Timekeeping (2015M-46)

… Purpose of Audit The purpose of our audit was to examine the School’s payroll and …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46

Town of Butler – Financial Management (2024M-119)

… Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances. Key Findings … an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

State Agencies Bulletin No. 1192

… not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct address prior to … regarding this bulletin may be e-mailed to the Tax and Compliance mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-tax

Comptroller DiNapoli Statement on Elon Musk's Trillion Dollar Pay Proposal & Tesla Board Members

… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the … pay proposal is excessive, waters down the holdings of other shareholders, and gives a captive board unwarranted … distractions, Tesla proposes to reward Musk, currently one of the richest men in the world, with another unprecedented …

https://www.osc.ny.gov/press/releases/2025/10/comptroller-dinapoli-statement-elon-musks-trillion-dollar-pay-proposal-tesla-board-members

Evergreen Charter School – Credit Card Purchases (2024M-143)

… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

Lisbon Central School District Cafeteria Cash Receipts 2016M152

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

East Hampton Union Free School District – Financial Software User Access (2016M-340)

… through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton … East Hampton Union Free School District Financial Software User Access 2016M340 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

City of Utica – Parking Violation Enforcement and Collection (2015M-219)

… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219