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Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mFine Fire District – Board Oversight (2023M-81)
… accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally … Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written multiyear financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… The County of Clinton Industrial Development Agency is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board appointed by the Clinton …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectMonroe County – Golf Course Contract Management (2014M-111)
… properly manage or enforce their contract with an external operator and failed to take corrective action to address … of golf-fee revenues into a County bank account. The operator did not perform or pay for a number of duties, … daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors misclassified or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Red Hook Central School District – Financial Management (2016M-105)
… audit was to examine the District’s financial management for the period July 1, 2014 through December 17, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $50.8 million. Key Findings … actual results or trends compare to the current budget for departmental budgets. As a result, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105EDSS - Revenue Contract / Amendment Help
… What information is required to create a new Revenue Contract / Amendment? The Revenue Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Revenue Contract / Amendment. EDSS will pull …
https://www.osc.ny.gov/state-agencies/contracts/edss-revenue-contract-amendment-helpComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and water funds. The board planned for …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-435
… added to the employee’s earnings and reflected on the 2011 Form W-2 (Wage and Tax Statement). OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employeesRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… medications totaling about $198,000 for inmates from a local pharmacy without the benefit of competition or … and has not annually reviewed the procurement policy, as required by law. Audits found that the city awarded contracts … In addition, the district treasurer has not filed the required annual financial report with OSC for the last three …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 90-61
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town may not establish a … user fees to finance the costs of a water supply district. You ask whether the costs of establishing and of operating …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Sex Offender Registration (2014-MS-2)
… and notify DCJS of the current status on each case. Ensure that change-of-address forms are completed and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2DiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
New York City is planning significant steps to reduce cityfunded spending by as much as 15 in response to substantial budget gaps fueled by escalating costs in the years ahead
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… Thomas P. DiNapoli. Unemployment among 16- to 24-year-olds stands at nearly 18% in the city, as compared to about 9% in … city must take steps to strengthen career opportunities for young job seekers or the city’s economic recovery will be … even further,” DiNapoli said. “The recovery is much slower for young workers in New York City when compared to the rest …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentAddiction Support Services During Emergencies (Follow-Up)
… included in our initial audit report, Addiction Support Services During Emergencies ( 2021-S-35 ). About the … providers to help ensure they’re able to deliver addiction support services during emergency situations. The audit found … service disruptions and continue to deliver addiction support services. Additionally, OASAS needs to improve its …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followState Comptroller DiNapoli Releases Municipal & School Audits
… operational costs than was necessary by appropriating fund balance to balance the budget. Because realistic budgets were … million were also not approved by the board before the transfer was made. Riverhead Central School District – … policies contained. The board generally did not review bank statements, canceled check images and bank …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… unaccounted for losses than the EPA standard and calculate how much this may cost your municipality. A. Identify and … water percentage. Divide D by A. F. Determine how close you are to the industry standard for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemMonitoring the Green Innovation Grant Program
… if the Environmental Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant Program (GIGP), and if grant … through September 20, 2017. Background The Corporation is a public benefit corporation whose environmental …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-program