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Suffolk County Probation Department – Restitution Payments (S9-20-9)

… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Town of Patterson – Justice Court Operations (2020M-63)

… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

State Comptroller DiNapoli Releases Municipal Audits

… been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … not effectively manage its financial condition, resulting in operating deficits from 2013 through 2015 totaling $4.5 … recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

White Plains City School District – Financial Management (2020M-71)

… The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … were overestimated in previous budgets and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. The transfers were made to stay within the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… and disbursements for the period January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in … Thoroughly document the annual audit process in the Board minutes. …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Outstanding Violations (Follow-Up)

… Purpose To determine the extent of implementation of the four … managers did not have effective systems in place to ensure hazardous violations were resolved quickly. As a … as long as six months before the Department followed up to determine if the problems had been corrected. We concluded …

https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-follow

Sherburne-Earlville Central School District – Financial Management (2024M-61)

… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… – pdf]  Audit Objective  Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… by New York State General Municipal Law (GML) Section 209-ee. Recommendations  The audit report includes 10 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)

… report – pdf]  Audit Objective  Assess whether Town of Brookhaven (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings  Of the 1,022 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… and members as required, and did not have a system for recording all receipts and disbursements. The President …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)

… report – pdf]   Audit Objective  Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings  Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38

Port Ewen Fire District – Financial Management (2024M-157)

… As a result, the Board did not have sufficient information to adequately oversee the District’s financial activities and … Develop realistic budgets, which caused appropriations to be overestimated by an average of $190,817 (35 percent) … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

Opinion 2008-2

… or statutory amendments that bear on the issues discussed in the opinion.   CONFLICTS OF INTEREST -- Exceptions … entered into prior to municipal service) -- Interests in Contract (town board member providing hauling services as … (1) (h): A newly elected town board member has an interest in a contract between the town and the board member, as a …

https://www.osc.ny.gov/legal-opinions/opinion-2008-2

DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk

… the Office of Temporary and Disability Assistance (OTDA) in implementing the state’s Emergency Rental Assistance … The state’s initial rollout of the program resulted in only a small portion of the much-needed funds being … low-income and minority New Yorkers, particularly those in New York City. DiNapoli’s report details OTDA’s struggles …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-risk