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Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Justice Court, such as spaces to accommodate wheelchairs in the courtroom seating area and at least one accessible … physical accessibility at the 132 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town 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-149Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Comptroller DiNapoli Releases Municipal Audits
… of the town’s financial condition. Three of the town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at … least 45 percent of the next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … for review. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
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)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) lacked the financial … Properly record financial activity totaling $10.5 million that related to the processing of bank transfers, payroll, …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Hammond Central School District – Financial Management (2024M-70)
… Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and … action. … Determine whether the Hammond Central School District District Board of Education Board and …
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)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … action. … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… was adequately monitoring and enforcing SIST conditions for sex offenders placed in the community. We identified …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followState Comptroller DiNapoli Releases School Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsAccuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followThe Ex-spouse’s Payments – Divorce and Your Benefits
… NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified in the DRO. It’s … to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has …
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 … is managed by a President who is an employee of the EDC. For the purpose of managing the Corporation’s day to day …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Babylon Union Free School District – Medicaid Reimbursements (Suffolk County) … to the lack of oversight, eight employees, including the former superintendent of schools and former payroll clerk, …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsSelect Financial Management Practices
… are in compliance with the Commission’s procedures for the period January 1, 2013 through September 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… totaled $5.8 billion in the first quarter (January-March) of 2025, an increase of 3.2% ($180 million) compared to the same quarter … year over year, while aggregate first quarter collections for counties and cities outside the city grew by 2.5%. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarter