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Audits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FEES -- Court Fees (filing of an objection to the issuance of letters testamentary) … fee to be charged by a Surrogates Court upon the filing of an objection to the issuance of letters testamentary …
https://www.osc.ny.gov/legal-opinions/opinion-91-47State Comptroller DiNapoli Releases Municipal & School Audits
… $87,300, did not have the required proof of insurance on file. Auditors also found buyout payments made to 10 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships (spouse of town … Whether it is still the opinion of this Office that there is no prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… that financial activity is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, … Committee. Consider using credit cards in place of debit cards. Ensure that all disbursements are supported by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollWestchester County - Financial Condition (2018M-151)
… Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of current and future operations. Key … over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Former Fire Co. Treasurer Admits Stealing $24K
… District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit … schedule. If not repaid, she faces one to three years of incarceration. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kComptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… what happened to synagogues in Germany during the events of Kristallnacht (“The Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of Malcolm Hoenlein, executive vice president of the … what happened to synagogues in Germany during the events of Kristallnacht The Night of the Broken Glass to the Centers …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerSexual Offender and Management Treatment Act Program
… to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their … SOMTA appropriations have been misapplied to fund other programs. Key Recommendations None Other Related … Office of Mental Health: Quality of Internal Control Certification (2012-S-43) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… report – pdf] Audit Objective Assess whether Town of Babylon (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,290 applicable physical accessibility components … Shelter, such as doors that can be opened with five pounds of force. Five components at the Municipal Building, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30State Agencies Bulletin No. 297
To explain an automatic dues and agency shop fee increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Village of Catskill – Accounting Records and Reports (2024M-66)
… as required. Village officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or l Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Findings The Director of Weights and Measures (Director) did not complete all required testing of weighing and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Director of Weights and Measures (Assistant Director) did not complete all required testing of weighing and … a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9City of Rensselaer – Accounting Records and Reports (2023M-26)
Determine whether the City of Rensselaer City officials maintained complete accurate and timely accounting records and reports to allow the Common Council Council to effectively manage financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Port Washington Union Free School District – Payroll (2025M-38)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Hammond Fire District – Board Oversight (2024M-151)
… – pdf] Audit Objective Determine whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … adopted required policies and completed required training. Key Findings The Board did not adequately monitor … Determine whether the Hammond Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151