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Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… balance, where allowed by law, or use the funds for their designated purposes. Use available debt service funds to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health … February 29, 2016. Background The South Kortright Central School District is located in the Towns of Bovina, Delhi, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceVillage of Delhi – Audit Follow-Up (2019M-204-F)
… report released in January 2020. Background The Village is located in Delaware County and has a population of approximately 3,092. The Village is governed by an elected five-member Board of Trustees and …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were … and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located … high while the Village’s real property tax levy continued to increase slightly by 7 percent from 2007 to 2012. As of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… to light during an audit and investigation by State Comptroller Thomas P. DiNapoli’s office. Barnes, 44, admitted … , or by mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave balances by more than 270 hours
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… officials: Overestimated budgetary appropriations by a total of $5 million (8.6 percent) and developed budgets … a surplus fund balance that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, … fund balance as of June 30, 2023 exceeded the limit by $6.3 million or 29.5 percentage points. Improperly held …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mDiNapoli Statement on Charges Against Former Delhi Village Clerk
… use. She now faces grand larceny charges. Thanks to my investigators and auditors and their work with the New …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… the Fund withdrew the shareholder proposal it had filed for consideration at the company's annual stockholders' meeting. "I commend Mattel for agreeing to voluntarily disclose its political spending," … shareholders," said Bruce Freed, president of the Center for Political Accountability which has worked with the Fund …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureState Comptroller DiNapoli Releases Municipal and School Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Dutchess County – … vendors were provided in accordance with contract terms, and payments were appropriate and supported. As a result, … fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … district has procedures specific to the maintenance of IT inventory, the board has not adopted an asset policy …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Comptroller Releases Municipal Audits
… audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project donations or disbursements. The board also inappropriately … Auditors found the board did not properly document donations it received totaling $117,300. In addition, 77 of …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTown of Delhi - Highway Department Leave Records (2020M-53)
… (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this … of the other seven Department employees were overstated by 94 hours valued at $2,094. Adequate procedures were not in …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Financial Condition Audits Schools
… View audits that examine the financial condition of school districts …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/schoolsState Comptroller DiNapoli Releases Municipal Audits
… board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not … and seven recommendations were not implemented. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Towns’ Road Management Plans (2014-MR-2)
… [pdf] , Preston [pdf] , and Schoharie [pdf] . Purpose of Audit The purpose of our audit was to determine if towns properly maintained … life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Village of Delhi - Disbursements (2019M-204)
Determine whether the Board and Village officials ensured disbursements, including payroll, were for proper purposes and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/delhi-2019-204.pdfNew York State Accounting System User Procedures Manual
… Operations for current information. Volume Name ACCOUNTING CODES MANUAL Volume VIII Date 4/1/12 Section Name Originating … COURT 10TH JUD DIST 05200 OCA NY CITY ADMIN JUDGE 05210 NEW YORK CITY-CIVIL COURT 05215 NYC-CRIMINAL COURT 05220 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manual