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Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… Town. The Town Board (Board) did not adequately monitor transfer station punch card purchases or sales, review the … remit all clerk fees and taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total … in 2022, a reduction of 21 permits (58 percent). Dog license fees recorded as collected decreased from 634 …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Public Equities
… Global International U.S. Mid Cap U.S. Small Cap Program Partners Xponance, Inc. (Global Equity) Public Equity Program … Managed Account Managed by: NYSCRF Direct, Program Partners Firm assets of $4 billion or less at time of CRF … The program has nine program partners who oversee the emerging managers on behalf of the …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesCity of Troy – Budget Review (B17-5-13)
… estimated revenues of $3.45 million for refuse and garbage fees to finance the City’s waste and recycling … yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of the City’s … if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized at a …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13New Lebanon Central School District - School District Website (S9-19-37)
… post: Budget-to-actual results; budget documents with fund balance information, appended salary disclosure and all …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Eldred Central School District – Budget Review (B4-15-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3City of Yonkers – Budget Review (B19-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s … includes a $4 million transfer to the general fund for support services the City provides to the water fund. …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6State Comptroller DiNapoli Releases Municipal Audits
… contracting with the company for about 10 years. City of Glen Cove Industrial Development Agency – Project Approval … have. These funds should have been paid to the City of Glen Cove, $75,039, and to the school district and library, … statements were overstated. Village of South Floral Park – Budgeting and Financial Oversight (Nassau County) The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Newburgh – Budget Review (B22-6-10)
… their 2023 adopted budget for the New York State Touring Route Program because there is no assurance the State will … necessary. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCity of Troy – Budget Review (B19-5-8)
… debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant … increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a … financial impact in the event that the City’s one expired CBA is settled in 2020. The City Council should be mindful of …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8DiNapoli: Local Governments Challenged by Slow Revenue Growth
… slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising fixed costs such as health care, according to the 2016 annual report on the state’s local governments … taxes,” DiNapoli said. “As local governments adapt to changing circumstances, my office will continue to support …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthComptroller DiNapoli Releases Municipal Audits
… also be cognizant of the potential financial impact of the settlement of any of the city’s six expired collective …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the … and made it even easier to use. The public will now have more information at their fingertips to help follow …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the … July 2016 to December 2021 for non-oxygen-related durable medical equipment rentals and September 2018 to December 2021 … care organizations inappropriately paid for durable medical equipment beyond allowed rental limits and whether …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsTown of Lewis – Records and Reports (2025M-17)
… accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … fund, highway fund and water district as of December 31, 2023 and November 30, 2024, and determined that 12 accounts … and accurate monthly financial reports, the Board cannot exercise adequate oversight of financial operations and be …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17City of Newburgh – Budget Review (B24-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9State Agencies Bulletin No. 1619
… of the implementation of the New York State Paid Family Leave Affected Employees As of January 1, 2018, employees in … the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. Most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… by the Chairman, but instead by the Treasurer herself. In addition, periodic comparisons were not made between … and the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111