Search

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… between bank records and her checking and savings account registers. The Board did not adopt an annual budget in …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Housing Authority Administrative Expenditures (2016-MS-2)

… reports to the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Town of Delhi - Highway Department Leave Records (2020M-53)

… lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of … by 94 hours valued at $2,094. Adequate procedures were not in place to ensure Department employee leave records were … upon our examination and investigation of discrepancies in the former Deputy’s leave records, the former Deputy was …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53

Town of Exeter – Town Clerk/Tax Collector (2024M-15)

… property taxes to the Town Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town … taxes within 24 hours and remit them to the Supervisor weekly. Perform bank reconciliations and accountabilities, …

https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15

Town of Perth – Conflict of Interest (2024M-142)

… [read complete report - pdf] Audit Objective Determine whether any Town of … business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142

Village of Addison – Board Oversight (2024M-8)

… [read complete report – pdf] Audit Objective Determine whether the Village … enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8

Hammondsport Central School District – Multiyear Planning (2024M-54)

… – pdf] Audit Objective Determine whether Hammondsport Central School District (District) officials established … Determine whether Hammondsport Central School District District officials established …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54

Village of North Haven – Collections (2024M-99)

… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Village of Pomona – Transparency of Fiscal Activities (S9-24-17)

… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … records and reports as required by New York State Village Law (Village Law) Section 4-408. The last completed audit was … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17

East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)

… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-application

Maine-Endwell Central School District – Financial Condition (2013M-49)

… in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of … of this over-estimation, $7.4 million, was in salaries and benefits, which should be budgeted on established salary …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49

Opinion 97-19

… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; … district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has …

https://www.osc.ny.gov/legal-opinions/opinion-97-19

Opinion 98-6

… into with the spouse's firm unless the total consideration payable, when added to all other consideration payable under contracts in which the supervisor had an … an exception for a contract when the total consideration payable under the contract, when added to the aggregate …

https://www.osc.ny.gov/legal-opinions/opinion-98-6

DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession

… profile of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue … Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … infrastructure and institutions, extensive road systems and educated workforce. The state’s and region’s …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recession

Opinion 91-59

… of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family members of … program, funded by a portion of the foreign fire insurance tax moneys it receives, to provide retirement and death … benevolent association has been created by special act of the State Legislature and is authorized to receive …

https://www.osc.ny.gov/legal-opinions/opinion-91-59

Public Safety – 2022 Financial Condition Report

… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State … 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …

https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety

Oversight of Persons Convicted of Driving While Intoxicated

… and maintain an ignition interlock device (IID) in any vehicle they own or operate. An IID connects to the vehicle’s ignition system and measures a driver’s Blood … and prevent the driver from starting the car. Once the vehicle is running, drivers will be prompted to blow into the …

https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicated

State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds

… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an … FINDS The state Department of Health DOH is not adequately overseeing adult care facilities …

https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-finds