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Montauk Fire District – Board Oversight (2024M-117)

… District’s financial or length of service award program (LOSAP) records have not been performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. Key Recommendations Ensure an external …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117

Village of Almond – Transparency of Fiscal Activities (S9-24-14)

… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Almond Village Board of Trustees Board Conducted an annual …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14

Falconer Central School District – Financial Management (2024M-52)

… in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds in excess of the legal limit or …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

State Agencies Bulletin No. 1125

… “666” or “000” in positions 1-3 SSNs with the number “00” in positions 4-5 SSNs with the number “0000” in positions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits

Whitney Point Central School District – Information Technology (2023M-179)

… Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Tioga County – Social Service Contracts (2023M-162)

… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… the choices it faces in an environment where the potential for spending and revenue volatility remain elevated. “My team …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

Town of Jay – Records and Reports (2023M-22)

… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22

New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan

… (MTA)’s February Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit … have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to save $100 … the MTA’s finances. “It’s clear the MTA will need all of its funding partners to step up due to its current …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-plan

Review of Advance Contract Payments

… Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …

https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-payments

Taxes – 2021 Financial Condition Report

… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second …

https://www.osc.ny.gov/reports/finance/2021-fcr/taxes

Town of Owego – Shared Services Facility Capital Project (2022M-42)

… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …

https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42

Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)

… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management

Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …

https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36

State Comptroller DiNapoli Releases Municipal Audits

… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-audits

Oversight of Hazardous Materials and Waste (Follow-Up)

… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the … To assess the extent of implementation of the three recommendations included in …

https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-follow