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Letchworth Central School District – Financial Management (2013M-332)
… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Port Jervis City School District – Financial Condition (2022M-152)
… operating surpluses. Ensure that designated reserve funds are used to fund related expenditures. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Amenia – Leave Accruals (2013M-361)
… of compensation and leave accruals approved by the Board for the period January 1, 2012 through October 10, 2013. Background The Town of Amenia is located in Dutchess County and has a population of approximately … million, respectively. Key Findings Internal controls in the payroll department were generally operating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… for allocating fuel purchases to the operating and special district funds. As a result, certain taxpayers were charged …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … and reported accurately and in a timely manner, there is an increased risk that funds may be lost or stolen. Key … ensure adequate controls are in place and documentation is consistently maintained to support collections. Require …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Miller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Suffern – Budget Review (B25-6-4)
… the Village ’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Fairview Fire District – Financial Operations (2024M-138)
… taxpayer burden and resulted in the District’s reserve funds, in total, increasing by approximately $1.5 million (84 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Comptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… Comptroller Thomas P. DiNapoli, Westchester County District Attorney Anthony A. Scarpino, Jr. and Village of … Police Department and the Westchester County District Attorney’s Office confirmed that between January 2011 and … Thomas P. DiNapoli said. "I thank Westchester District Attorney Scarpino and the Croton-on-Hudson Police Department …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireNew York State Rent Relief Funding: Spotlight on New York City
… on need and by the pace of disbursements of funds. This report provides an overview of the characteristics of those … percent were Black and 18 percent were Asian. Households earning less than 30 percent of the AMI made up only about a … 30 percent to 50 percent of the AMI, with 36 percent earning between 50 percent and 80 percent of the AMI. The …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical … reference checks have been conducted. … To determine if State University of New York SUNY Upstate Medical …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Corfu , Town of East Hampton , Village of … (Nassau County) The board-adopted procurement policy does not require the solicitation of competition before … (79 percent) and timecards lacked documentation. The secretary did not document the reasons for adjustments of all …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsSocial Adult Day Services
… of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply … of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… four years, Garcia abused his elected position to channel over $120,000 into his personal accounts. Instead of …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000State Comptroller DiNapoli Releases School Audits
… of potentially losing $194,852 in state aid. In addition, club collections were not supported by adequate documentation …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time … LIBRARIES -- Finances (requirements of annual audit of by town board) TOWN BOARDS -- Powers and Duties (authority to … the board of trustees nor the separate treasurer of a town public library is required pursuant to Town Law, §123 …
https://www.osc.ny.gov/legal-opinions/opinion-93-15