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Personal Income Tax and Property Tax

… the period January 1, 2018 through December 31, 2018.  In addition, our Office examined credits processed by the … million refunds for payment totaling over $10 billion.  In addition, the Department approved and submitted to our … for follow up evaluation and appropriate action.  In addition, we returned 13,097 credits totaling $6.9 million …

https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-tax

Village of Horseheads – Collections (2023M-169)

… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)

… results of the Village’s fiscal activities to the public in a transparent manner.  Key Findings  The Board did not:  … required by GML Section 30 and Village Law Section 4-408.  In addition, the CFO’s records were not properly maintained …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15

Town of Pleasant Valley – Financial Management (2024M-158)

… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …

https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … lead exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. … lead exposure in all potable water outlets as required by state law and DOH regulations. Auditors determined 36 of the …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits

Town of Frankfort - Board Oversight (2018M-58)

… work. Our tests of check disbursements totaling $1.4 million disclosed three payments totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed … time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

State Police Bulletin No. SP-128

… and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police Investigators Association Effective … At the request of the Police Benevolent Association of the New York State Troopers, Inc., the calculation routine for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-128-modification-deduction-code-302-pba-disability-insurance

CUNY Bulletin No. CU-451

… Purpose To notify CUNY agencies of a health insurance rate adjustment for certain CUNY employees. … Affected Employees CUNY employees who had a health insurance rate change in paychecks dated July 12, 2012 … of New York Benefits Office has determined the health insurance rate change that went into effect in the paychecks …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-451-city-university-new-york-health-insurance-rate-adjustment

Travel Advisory No. 5

… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expense

Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)

… to $59,700, and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two sewer … Develop a plan to address the negative fund balances in individual water and sewer districts from prior fiscal …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… a competitive yield.  Prepare monthly cash flow forecasts to monitor and estimate funds available for investment.  Key … rate quotes and ensure available funds are invested to benefit BOCES operations.  Consider all four objectives of … agreed with our recommendations and indicated they planned to initiate corrective action.  …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

State Agencies Bulletin No. 180

… Purpose To provide information about a new Reveal report and to provide instructions for agencies Affected Employees … To provide information about a new Reveal report and to provide instructions for agencies …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positions

North Syracuse Central School District – Professional Services (2022M-34)

… District (District) officials sought competition for the procurement of professional services and entered into … District officials entered into written agreements with the 15 professional service providers we reviewed, they did … As a result, services may not have been procured in the most economical manner and in the best interest of the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34

Little Flower Union Free School District – Fixed Assets (2022M-78)

… unaccounted for. These assets include nine desktop and 17 laptop computers. The fixed asset policy was not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Village of Hewlett Neck – Financial Management (2022M-35)

… and expenditure trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of Yorkshire – Financial Management (2021M-109)

… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … indicated in Appendix A, Town officials generally agreed with our findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… the operation of a bona fide agricultural or horticultural production carried on for profit. The Assessors did not …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… managed the billing, collecting, enforcing and accounting for water and sewer charges. Key Findings The Village lacked … accordance with the Board-adopted local laws. As a result, for the delinquent customer accounts we reviewed the Village … policies and procedures to provide adequate guidance for the billing, collecting and enforcing of water and sewer …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Greenville Fire District - Fixed Assets (2019M-223)

… could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces of equipment purchased during the audit period totaling over $44,000 were not listed on the District’s inventory list. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223