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Town of Amenia – Leave Accruals (2013M-361)
… the Board for the period January 1, 2012 through October 10, 2013. Background The Town of Amenia is located in …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Williamsville Central School District – Financial Management (2016M-274)
… 1, 2012 through June 3, 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mControls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsLetchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Jericho Union Free School District – Financial Management (2016M-328)
… action, in accordance with statute, to reduce excess funds. … Jericho Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… budgets that include the District’s actual needs based on historical trends, or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Falconer Central School District – Financial Management (2016M-146)
… amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146County of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were … all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were …
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)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an …
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)
… 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/2025/04/11/village-suffern-budget-review-b25-6-4Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the fuel for Town … business. Because officials did not establish controls to safeguard the Town’s fuel, Town officials cannot ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has … of renter households in the United States (46 percent), with the majority of those households located in New York …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityComptroller 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 … Comptroller Thomas P. DiNapoli said. "I thank Westchester District Attorney Scarpino and the Croton-on-Hudson Police …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… trust with the Briarcliff Manor Fire Department and Fire Council to engage in flagrant self-dealing. He lined his pockets with Fire Department and Fire Council money to pay personal expenses, and then lied about it to cover his … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … years of operating deficits, which required the board to make interfund transfers and temporarily borrow cash from the general fund …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsHuman Resource Practices
… paid $1,374,670, 20 (amounting to nearly $940,000 in payroll costs) were deemed not useful, of poor quality, or …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … to an excessive level and have not used funds from the retirement contribution reserve as budgeted. Westmoreland …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… revenue and savings initiatives will allow New York City to maintain budget balance in the coming fiscal … to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city to raise projections with an …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesOpinion 93-15
… purposes, may take into account a library's private source funds and, therefore, may request from the library information concerning such funds. March 18, 1993 Michael J. Moran, Supervisor Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-15