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Town of Putnam – Accounting Records and Reports (2022M-188)
… fund and understated in the highway and fire protection funds. $49,765 in sales tax and other department revenues …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Lewis County – Purchase Cards (2024M-41)
… Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for appropriate … purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41West Webster Fire District – Financial Management (2023M-23)
… not transparent with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of appropriated … realistic budgets and appropriate fund balance only when needed to fund operations. Adopt a written fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… evaluated, planned and managed in accordance with the license agreement with the State. Submit annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Afton – Budgeting Practices (2013M-304)
… led to operating deficits in certain years for the various funds. Key Recommendations Budget for future capital items …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Port Ewen Fire District – Financial Management (2024M-157)
… to be overestimated by an average of $190,817 (35 percent) each year from 2019 through 2023. Adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Panama Central School District – Procurement (2024M-73)
… and the claims auditor did not help ensure that District funds were used to procure goods and services in a prudent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Sherburne-Earlville Central School District – Financial Management (2024M-61)
… Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of $8 million (7 percent) and appropriated $2.5 million of fund balance that was not needed while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. We … or the misappropriation of funds in the financial application because they did not: Develop and adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … through April 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Treasurer did not file IRS Form 990 to the United States Treasury Department, as required by May 15 each year, or an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 … The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxState Comptroller DiNapoli Releases School District Audits
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Statement on Legislation Restoring Contract Review Authority
… independent review and fought so hard for many years to get this oversight restored. This is a win for good …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review is an essential and … process. By reviewing contracts before they are awarded, my office protects taxpayers and state agencies by uncovering … government and taxpayers.” Reports State Contracts by the Numbers Independent Oversight: OSC's Contract Review …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewNew York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … School District – Transportation State Aid and Reserve Funds (St. Lawrence County) The district did not apply for … expenditures that could have been paid for with reserve funds, five of which appear to be overfunded by more than $18 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… the district’s future OPEB. However, there is no legal authority for the district to fund its OPEB. South Orangetown …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits