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Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Village of Catskill – Accounting Records and Reports (2024M-66)
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… of devices. The Director could not support that he resolved six of the 14 complaints we reviewed. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Syracuse (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… such as accessible restrooms. Six components at the Animal Shelter, such as doors that can be opened with five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072State Agencies Bulletin No. 1669
… employees that no federal taxes will be withheld if they claim exemption on the Form W-4 Employee’s Withholding … be run at any time and will display the employee’s Dept ID, Empl ID, Name, Date and Time of the NYSPO transaction. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionPort Washington Union Free School District – Payroll (2025M-38)
… are accurately paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Review The purpose of our review was to assess the Town of West Seneca’s (Town’s) progress, as of December 2024, in … our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), … The purpose of our review was to assess the Town of West Senecas Towns progress as of December 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual budgets that contain … debt service expenditures. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionWestchester County - Financial Condition (2018M-151)
Westchester County Financial Condition 2018M151
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Releases School District Audits
… weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User Accounts …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control … and resulted in higher tax levies than necessary. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… New York State Comptroller Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development Agency(IDA) officials who pled guilty … to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaOpinion 2008-2
… proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered … proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. You … a contract under which the members business delivers road salt to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Opinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash …
https://www.osc.ny.gov/legal-opinions/opinion-88-31DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Financial relief has been slow to reach New York’s pandemic-hit renters because of poor … Emergency Rental Assistance Program (ERAP), according to a new report released today by New York State Comptroller … report details OTDA’s struggles in providing information to eligible individuals, processing applications, and …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-risk