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Town of New Albion – Justice Court Operations (2014M-161)
… 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 … errors and omissions would not be detected and corrected in a timely manner. We reviewed 790 receipts totaling more … late and a check that was substituted for $53 collected in cash. Key Recommendations Prepare a monthly accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chenango County – Court and Trust Funds (2025-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. … court and then delivered to a county treasurer (treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Andover Central School District - Financial Management (2018M-145)
Andover Central School District Financial Management 2018M145
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance should be managed and used. Adopt annual budgets with appropriations that are realistic and based on … of our audit and recommendations have been discussed with District officials and their comments, which appear in … preparing this report. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53White Plains City School District – Financial Management (2020M-71)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… auditing committee to assist with financial oversight and help mitigate the risks associated with a lack of segregation … Key Recommendations We provided 11 recommendations to help the Department’s Officers and members improve the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board … Mount Vernon Industrial Development Agency Project Approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315State Comptroller DiNapoli Releases School District Audits
… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition (2019M-120) Although … students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The district does …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Dryden Central School District – Cash Management (Tompkins County) District officials did not follow their investment … $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsState Police Bulletin No. SP-40
… Date(s) Payments will be processed in separate checks in pay period 4 Lag, check dated June 6, 2001; and pay period 5 … year 2000 may be processed through the Time Entry panel as follows: Earn Begin Date 3/30/00 Earn End Date 4/12/00 Earning Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeComptroller DiNapoli Releases November Cash Report
… in a favorable cash position,” said DiNapoli. “Additional monetary settlements totaling $400 million were received in … initial projections from the Enacted Budget. The General Fund ended November with a balance of $10.3 billion, just … billion lower than last year, primarily because overall monetary settlement revenue received to date this year, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportOpinion 91-12
… 1966, p 491). These conditions may include requiring the submission of a financial report on the receipts and … expenditures of the proceeds of such activities and the submission of books and records for audit. However, since …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Comptroller DiNapoli Releases Municipal Audits
… , Town of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the … are properly performed and reviewed. Village of Liberty – Budget Review (Sullivan County) The significant … Library Town of Harmony Village of Hillburn Village of Liberty Mount Vernon IDA Town of Villenova and the Westmere …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-51
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees … of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial development agency may not reimburse members of … the reimbursement is public or private. You ask whether an industrial development agency (IDA) may reimburse members of …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 98-15
… restoration, improvement and interest charges ( id .). Section 119-dd contains no referendum requirement. It … 2d 1064, 545 NYS2d 633 affd 160 AD2d 835, 554 NYS2d 269 app den 76 NY2d 714, 564 NYS2d 718. In that case, the court … referendum requirements of Town Law, §64(2). August 10, 1998 Daniel Pozin, Esq., Attorney at Law Town of New …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli Issues Report on Public-Private Partnerships
… set tolls, fares and other charges. While financing costs tend to be higher for the private sector, the agreements can …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… require certain actions to be taken within specific time frames: participant eligibility determination must be made … Key Findings The Department does not always meet time frames for eligibility determinations, finalization of IPEs, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supported