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State Comptroller DiNapoli Releases Municipal Audits

… or properly prepare duplicate receipts, or retain receipts for all collections. In addition, the town board did not … audit and subsequent investigation, the former clerk was arrested in November of 2020 . The matter is still pending in … the district obtained the best available prices on purchases auditors reviewed. In addition, the board …

https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits

Wyoming County – Selected Financial Activities (2015M-94)

… an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Sullivan County – Tourism Promotion Services (2014M-61)

… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

Broome County – Information Technology (2013M-351)

… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Newark Housing Authority – Information Technology (2017M-282)

… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Sullivan County Community College – Information Technology (2017M-123)

… written policies and procedures for the review and removal of inactive and unnecessary user accounts, breach … Implement environmental controls to mitigate the risk of damage to servers, or consider other options for the server …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123

Office of the State Comptroller Response to Report Issued Today by the Department of Financial Services

… including lowering the hedge fund allocation to 2 percent of assets from 3 percent and paying below average fees. In … fund in well over a year. Unfortunately, the Department of Financial Services seems more interested in playing political games, so remains unaware of actions taken by what is one of the best managed and best …

https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-services

Cortland County - Claims Audit and Check Printing (2018M-247)

… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Deposit Central School District - Financial Condition (2018M-204)

… manage the financial condition of the general and cafeteria funds. Key Findings District officials have: … Not implemented plans to improve operating results in the cafeteria fund. It has had three successive operating … officials should examine ways to gain more control over cafeteria menu options in an effort to increase student …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204

Town of Hartford – Online Banking and Information Security (2016M-385)

… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the electronic … $1.1 million. Key Findings The Town does not have an online banking policy or a written agreement with the Clerk's … recovery plans. Key Recommendations Adopt a policy for online banking and obtain an updated banking agreement with …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385

Matter of Merton Simpson v. Department of Civil Service

… New York State Department of Civil Service administered a test called the promotion test battery from 1996 to 2006. A similar test was utilized in 1996 for some open competitive titles. …

https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-service

Rye Neck Union Free School District – Information Technology (2016M-280)

… The Rye Neck Union Free School District is located in the Town of Mamaroneck in Westchester County. The District, which operates four …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Accounts Payable Advisory No. 72

… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Margaretville Central School District – Financial Management (2020M-46)

… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … Determine whether the Board and District officials effectively managed fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Opinion 88-24

… company repaired a town heating system and billed the town only for less than the cost of parts for the repairs, but not … however, it is proposed that payment be made not only for out-of-pocket expenses incurred in connection with …

https://www.osc.ny.gov/legal-opinions/opinion-88-24

Opinion 88-18

… report; provided, however, that such incorporation shall only become effective on the following dates for the … or any other provision of law ." [Emphasis added] Thus, only those powers described in paragraph (a) of subdivision …

https://www.osc.ny.gov/legal-opinions/opinion-88-18

State Comptroller DiNapoli Releases Municipal Audits

… The budgets adopted by the board underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … did not include an action ordering the deposit of $6,867 with the treasurer during 2017. Town of West Seneca – Audit …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits