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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Cattaraugus … offenders and locate crime victims to whom restitution is owed. Town of Maryland – Financial Management (Otsego …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. As a result, there is an …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and combined underpayments totaling $852. In addition, state and federal income taxes were not withheld in … Schoharie County – Stream Restoration Project and Contract Process (2015M-87) The board did not provide …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Schuyler Lake Fire District – Financial Activities (2022M-191)
… records. File the required AUD with Office of the State Comptroller (OSC) within 60 days of the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bohemia Fire … bids. Also, officials did not ensure that the district is incurring only necessary overtime costs. Village of Candor …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… in Patterson, New York (“PFD”), pled guilty today to wire fraud and false subscription to tax returns before Magistrate Judge Judith C. McCarthy in … fire department funds. Melin took money that was supposed to be used for fighting fires and other department needs, and …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… on the type of locality. Generally, the governing board is responsible for auditing claims or creating a separate … that responsibility. The following chart describes who is generally responsible for auditing claims in each type of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesNorfolk Fire District – Board Oversight (2022M-109)
… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … found the city made purchases totaling $145,759 from three vendors without using competitive bidding or state contract pricing, as required by law. Town of Deerpark – …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) The board did not adopt multiyear financial or capital plans to address long-term priorities. An …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , Village of Walden and Washington County . "In today's fiscal climate, … cash flow to meet needs. A heavy or ongoing reliance on debt could indicate the village has cash flow issues that …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… to file the annual financial report with the Office of the State Comptroller in a timely manner. The District has not … that the Treasurer prepare and submit the AUD to the State Comptroller in a timely manner. Perform the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … a monthly basis. Ensure that the Annual Financial Report is filed with the Office of the State Comptroller within 60 … Ensure that the annual audit of the financial records is performed in a timely manner. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOpinion 2000-7
… the governing board or body is elected and serves without salary (see, e.g., Town Law §174[2], [3]); (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Opinion 2000-18
… the fire companies of the village (see Village Law §§10-1000, 10-1006, 10-1008; Not-For-Profit Corporation Law … of Southampton 1 In view of this conclusion, we need not address the final question relating to the authority of a … the program. 3 In view of this conclusion, we need not address the final question relating to the authority of a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service … provide evidence that they had obtained quotations or RFPs for eight purchases totaling $194,308. Town of East Hampton – …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … designated by the program sponsor, selected from a list of activities set forth in section 217(c). Section 217 … Law. October 17, 2002 Patricia Lamb McCarthy Deputy State Comptroller … We have been asked whether a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0