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City of Hornell – Business Improvement District (2018M-38)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Clarence Central School District – Financial Condition Management (2022M-46)
… general fund appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… any differences existed between bank records and her checking and savings account registers. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mHousing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Delhi - Highway Department Leave Records (2020M-53)
… [read complete report - pdf] Audit Objective Determine whether Town of Delhi … maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from … was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Perth – Conflict of Interest (2024M-142)
… member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. The Supervisor stated he approved the claim because the repair work was completed so the Town had …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal … was arrested in 2023 and charged with misappropriating funds and making unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Village 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-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… secured user account access to the network and financial application and developed an information technology (IT) … officials secured user account access to the financial application but did not secure user account access to the … were not logged into in the last six months. Accounts grant access to sensitive information, and unneeded accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationMaine-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 … have tried to maintain the same level of programs and services while keeping the tax levy as low as possible. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… There are two schools in operation within the District, with 540 students and 107 employees. The District’s … appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we … explore sharing bus to locations outside the District with neighboring districts and reduce the number of spare …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of New Baltimore – Procurement Practices (2013M-203)
… Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations were approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Montgomery – Audit Follow-Up (2021M-50-F)
… located in the Town of Montgomery in Orange County, is governed by an elected Board composed of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial activities. The appointed Treasurer is the chief fiscal officer and responsible for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fOpinion 97-19
… of the fire district, receiving and having custody of the funds of the fire district and disbursing those funds for authorized purposes, generally, when so ordered by … municipal treasurer has an obligation to protect municipal funds by not issuing checks to pay claims which have already …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … a county printing contract in 1997. You ask whether there would be a prohibited conflict of interest if the … Whether there would be a prohibited conflict of interest if the …
https://www.osc.ny.gov/legal-opinions/opinion-98-6DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue to drive economic … Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … cost of living. For example, Westchester County‘s median home values are nearly twice those statewide, and the median …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionOpinion 91-59
… all members of the Association or their beneficiaries on a pro rata basis. Insurance Law, §§9104 and 9105 govern the … all members of the Association or their beneficiaries on a pro rata basis …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public 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 Division of Criminal Justice Services (DCJS) as indicators of overall …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety