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Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal … 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has … to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mMahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … with statute. With the exception of the 2010-11fiscal year when the District incurred a planned operating deficit, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Opinion 2002-11
… Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For … purposes of earning a year of firefighting service under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Earlville – Collections … with the treasurer during 2022. Wayland-Cohocton Central School District – Lead Testing and Reporting (Livingston County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Delaware County – Assigned Counsel (2016M-384)
… assigned counsel plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining … by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work with the DCBA to …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Village of Suffern – Budget Review (B21-6-2)
… was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background … sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Suffern – Budget Review (B25-6-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Opinion 92-42
… Loans (use of municipal employees and equipment on private property pursuant to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-42II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewUtica City School District - Payroll (2018M-175)
… system entries were not adequately supported or approved by supervisors. Key Recommendations Establish procedures to … salaries, wages and additional pay items are authorized by the Board before being paid. Ensure manual adjustments for … District officials disputed and disagreed with us in many instances; however, they indicated they had already …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… the 2012-13 fiscal year. Some students were overbilled or underbilled for services received and student refund …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementVillage of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… Trends More Than 1.7 Million New York Adults Suffer from Food Scarcity New York ranks seventh among all the states in the percentage of adults who are experiencing food scarcity, at 14 percent compared to the 11 percent … and early February. (The Census Bureau refers to either “food scarcity” or “food insufficiency” to characterize these …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Opinion 92-25
… 1960 indicates that the bill was intended to clarify the chain of command at the time a fire department of a fire … by the Association of Fire Districts of the State of New York). As to the particular nature of interference which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… personal gain.” Ms. Gilbert allegedly embezzled village funds to pay for her personal utility bills and purchases …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000DiNapoli Releases Profile of New York's Small Business Owners
… doors or struggled through the pandemic, entrepreneurs in New York continued to identify and pursue new opportunities, … should encourage small business growth, and particularly initiatives to spur entrepreneurship and foster successful … businesses. The New York Credit Small Business Investment Company Fund provides credit financing to eligible New …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … that stipulated the contract period, the services to be provided and the basis for compensation. Starpoint … benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for 132 days over what they were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals