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Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mGreen Island Union Free School District - Separation Payments (2019M-55)
… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Town of Wellsville – Budgeting (2021M-112)
… improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board … the impression that real property taxes were levied to finance general Town operations when these taxes were intended to fund highway operations. During our audit period, from …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… [read complete report - pdf] Audit Objective Determine whether Yates County … controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw funds for payroll and processing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andWalton Central School District - Fund Balance (2019M-209)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Edmeston Central School District - Fund Balance (2020M-1)
… totaled approximately $972,000, exceeding the statutory limit by approximately $535,000 or 5 percentage points. When … it totaled over $1.1 million, exceeding the statutory limit by approximately $680,500 or 6 percentage points. Key … Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Cuba-Rushford Central School District - Financial Management (2020M-7)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… because the real property tax levy and a schedule of other estimated revenues were not included. The Board did … complete and accurate, that include realistic estimates of revenues and appropriations. Develop fund balance and reserve policies to establish the desired levels of unrestricted fund balance and reserves to maintain. Update …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Total Spending – 2021 Financial Condition Report
… spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by … and funding source for the past five years. Growth in State Spending Has Exceeded the Rate of Inflation Over the … billion in 2021. In 2021, State spending was $9,649 per person. Spending on public health and education represents …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTown of Jefferson – Selected Financial Operations (2014M-332)
… the collection of water rents and disbursement of Town funds. … The purpose of our audit was to examine selected …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Village of Suffern – Budget Review (B24-6-3)
… complete report – pdf] Background The Village, located in Rockland County, is authorized to issue debt not to exceed … general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section … levy limit prior to adopting the budget. … The purpose of our budget review was to provide an independent evaluation of …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Total Spending – 2022 Financial Condition Report
… is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State spending by major service function … percent) has exceeded the rate of inflation (Consumer Price Index increase of 12.1 percent). State spending has … for by borrowing $30.5 billion since 2018, including $3.4 billion in 2022. In 2022, State spending was $10,553 per …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingHenrietta Fire District – Financial Condition (2021M-27)
… The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 budget overestimated appropriations by approximately $1.4 million, and the $1 million appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Use of Electronic Benefit Cards at Prohibited Locations
… covered (e.g., adult-oriented locations that do not serve alcohol). Where there are violations, these governing …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bohemia Fire District , Village of Candor , Town of East Hampton , Islip Housing Authority , Jefferson Community College , City of Lockport , Sullivan … pleaded guilty in Columbia County Court to falsifying business records in the first degree and was sentenced in …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces New $7 Million Investment in Northern Ireland
… former Lord Mayor of Belfast Máirtín Ó Muilleoir. “His latest investment in the cream of our entrepreneurial talent …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… if the New York City Administration for Children’s Services and the New York City Department of Youth and … identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… uses to capital projects related to state assets. In the near term, if state tax receipts continue to surpass …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… a copy of the signed signature page will be available for download in the EDSS. It will be the contracting entity’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … disrupted how New York City generates revenue for items such as construction permits, community college …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemic