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Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the former …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller DiNapoli Releases Municipal Audits
… towns and requires 37 percent of the revenue of the funds servicing this debt. The also board did not develop and adopt …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former … not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) … we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Falconer Central School District – Financial Management (2024M-52)
… to finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Hammond Central School District – Financial Management (2024M-70)
… addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Accuracy of Reported Discharge Data (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Accuracy of Reported Discharge Data 2009N9
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followState Comptroller DiNapoli Releases School Audits
… School District , Malone Central School District and the Marathon Central School District . "In an era of limited … resolutions and collective bargaining agreements. Marathon Central School District – Fund Balances (Cortland … School District Malone Central School District and the Marathon Central School District …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be maintained. The Board’s overly conservative budgeting … have been in a better position to detect or prevent the shortage of $3,385 in tax receipts and $400 in Clerk receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Warren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… included 10 recommendations to help officials monitor and improve the Corporation’s oversight of the revolving loan program, including monitoring the use of the loans and enforcing repayment of the loans in accordance with … loan program. The EDC is a 501(c)(3) organization and is managed by a President who is an employee of the EDC. …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders … Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, including … them to committing a sex offense and that results in their difficulty controlling this behavior. The most …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followSelect Financial Management Practices
… public stewardship. The Commission’s 2014 annual report shows an increase in tonnage shipped, from 390,414 in 2013 to …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… of 2025, an increase of 3.2% ($180 million) compared to the same quarter last year. Each of the 10 regions in the … had a year-over-year increase in collections, according to a report released today by State Comptroller Thomas P. … sales tax collections grew in the first quarter compared to last year, but this growth could be threatened by economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterState Comptroller DiNapoli Releases School District Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… The district has not established a formal plan stating how much will be set aside in each reserve, how each reserve will … the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, auditors … $36,500 annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… audits of Salamanca City School District , Saranac Lake Central School District , Science Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited … with balances totaling approximately $4.1 million. Saranac Lake Central School District – Financial Management and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-audits