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Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)

… to assess the Authority’s administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through … Monticello Housing Authority Housing Choice Voucher Programs 2016M272 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272

Accounts Payable Advisory No. 72

… Updated Guidance for Land Acquisition Payments Reference: Guide to Financial Operations Chapter XII.6.B – Land Acquisition Payments Guidance: Guide to Financial Operations Chapter XII.6.B – Land … to process vouchers for land acquisition payments. Update: Guide to Financial Operations Chapter XII.6.B – Land …

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

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024

… or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …

https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021

… According to Vehicle and Traffic Law, the Department is responsible for tracking the expenses of administering the …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022

… Traffic Law, the Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the …

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023

… Traffic Law, the Department of Motor Vehicles (Department) is responsible for tracking the expenses of administering the …

https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Hoosic Valley Central School District - Financial Management (2018M-238)

… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Glens Falls City School District - Financial Management (2019M-12)

… plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off … financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our … and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Poughkeepsie City School District - Budgeting (2018M-226)

… transfers with approvals are made to avoid overexpended line items. Reduce the amount of unrestricted fund balance to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent … collections. District officials disagreed with several of our findings and recommendations and indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables

… several requirements outlined in the following sections, no deposit transaction can be approved by OSC until … SFS. When recording a revenue deposit, a revenue account code is used to denote the particular revenue type and a product code is used to further define the revenue type. Agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overview

Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City

… Objectives To determine whether residents of Mitchell-Lama developments, … was created in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to middle-income families. A total of 269 State-supervised … To determine whether residents of MitchellLama developments …

https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchell

DiNapoli: Former Hannibal Fire Chief and Father Arrested

… Oswego County District Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of … Fire Chief Chris Emmons for allegedly stealing $18,000, and Carl Emmons Sr., Chris Emmons’ father and a volunteer firefighter, for stealing over $2,500 from …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrested

Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities

… for violations. The audit covers the period January 1, 2014 through April 21, 2017. Background The Department is … of automotive businesses it regulates. Between January 1, 2014 and December 16, 2016, the Department received or … Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …

https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilities

Oversight of Building Construction Site Safety

… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure … To determine if the New York City Department of Buildings DOB adequately monitors New York City NYC building construction sites to ensure …

https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safety

Village of Weedsport – Financial Management (2025M-76)

… balances totaled $3.1 million. Audit Summary The Board did not effectively manage the Village’s fund balance. As a … and reserve policies and written multiyear plans would have assisted the Board and Village officials in developing … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76

Opinion 95-30

… between moneys received from public sources, such as real property taxes, and moneys received from private …

https://www.osc.ny.gov/legal-opinions/opinion-95-30

State Comptroller DiNapoli Releases Municipal & School Audits

… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. As a result, the … may have realized additional earnings ranging from $5.1 to $10.6 million. Town of Lorraine – Town Supervisor’s … The supervisor did not maintain complete, accurate and up-to-date accounting records and reports. As a result, the …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1