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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly segregated. Department heads are not required to sign time cards showing their approval, and pre-approval … County) The town does not have complete, accurate and up-to-date accounting records because the supervisor did not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department … that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is … monthly reports. Key Recommendations Review and approve all claims prior to payment to ensure that all claims have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Yonkers – Budget Review (B6-14-13)
… Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not … overtime may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Eligible members can choose to receive a portion of their retirement benefit as a Partial … PLS was taken. NYSLRS will use a hypothetical calculation to determine the ex-spouse’s share to avoid reductions resulting from the member’s PLS election. …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementCohoes Public Library – Governance and Operations (2015M-259)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … Library’s charter and bylaws and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Steuben County – County Bridge Maintenance (S9-13-1)
… DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is … by replacing and completely renovating six bridges each year. Key Recommendations Track yearly maintenance and repair …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is … of Ontario, Macedon, Walworth and Williamson in Wayne County and in the Towns of Penfield and Webster in Monroe … elected nine-member Board of Education and operates five schools with approximately 2,500 students. Appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseThurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be … Supervision (DOCCS), the Department of Motor Vehicles (DMV), and the Department of Transportation (DOT). The audit, … systems are reliable and accurate, and no inventory of what AI the state is using. This audit is a wake-up call. …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksCompliance With School Safety Planning Requirements
… to plan for the unthinkable. Since 2000, New York State schools have been required to develop and regularly … not support that meetings were held monthly (as required by the City Regulations), were well planned, or covered … for responding to implied or direct threats of violence by visitors to the school; and policies and procedures for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Generic PINs
… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCounty of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may … over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general fund, ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTown of Olive – Claims Processing and Information Technology (2012M-223)
Town of Olive Claims Processing and Information Technology 2012M223
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Small Businesses and the Economic Recovery: Work in Progress
… severely impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative … Nevertheless, one in five small businesses reported a return to normal operations in October 2021, there have … York small businesses reported encountering at least one problem, a 16 percentage point increase from last year. …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … bank and deposit slips did not include sufficient detail to verify that all moneys collected were deposited. Village … In addition, the county’s enforcement of occupancy taxes due could be improved as it does not have formal procedures …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsIndividuals with Disabilities Education Act – Federal Funding and New York
… education in the least restrictive environment possible to children with disabilities and provides federal funding to … and responsibilities related to the identification of special education students, the development of Individualized … IDEA funds pass through the State Education Department (NYSED) and are allocated by the City’s Department of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOverlapping Real Property Tax Rates and Levies - FAQs
… presents real property taxes and assessments levied at the city, town, and village levels for county, municipal (city, town, … district (including fire) purposes. Rates per $1000 of both assessed value and full value are presented, and …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs