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DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… of Audit The purpose of our audit was to examine the School’s relationship with its affiliated entities and any … July 1, 2010 through January 11, 2013. Background The School is governed by a Board of Trustees which is presently … of nine members, including one parent representative. The School’s 2011-12 fiscal year operating expenses totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Suffern – Budget Review (B23-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … village Suffern budget review …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… its annual update document with OSC within the required timeframe. The Clerk-Treasurer did not segregate duties of … update document is filed with OSC within the required timeframe. Segregate duties and responsibilities or provide …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … They did not realize that they were required to annually audit the Clerk-Treasurer’s records and reports, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the likelihood that the individual …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Lisbon – Financial Condition (2012M-202)
Town of Lisbon Financial Condition 2012M202
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… those related to acceptable use, computer security, breach notification, disaster recovery and online banking. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The Town, which … entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted … proposed improvements to the Park were properly evaluated and authorized prior to committing Town funds. The Town did …
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)
… approximately $262,000 of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304State Comptroller DiNapoli Releases School District Audits
… by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between approximately $10,000 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Statement on Legislation Restoring Contract Review Authority
… money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …
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
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewState Comptroller DiNapoli Releases School Audits
… School District , Union-Endicott Central School District , Victor Central School District , Town of Webb Union Free … background or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: … accrued liability, retirement contribution, unemployment insurance, workers’ compensation and insurance reserve. As of …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… the Albion Central School District , Blind Brook-Rye Union Free School District , Copenhagen Central School District , … level over the past five years. However, the district’s tax levy could have been $2 million lower for each of the … Further, the district did not have documentation to support that any of its reserves were formally established, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… foods commonly produced in New York, such as honey, maple syrup, and whole milk. DOH’s decision to combine funds …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-fundingFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… GARCIA, the former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty to embezzlement of more … writing checks to himself for $122,000 from the Briarcliff Manor Fire Department. Thanks to my ongoing partnership with …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000DiNapoli High-Tech is on the Rise in NYC
… High-tech is one of the fastest growing industries in New York City, growing four times faster than the rate of job growth in the rest of the city’s economy, with annual salaries that are … Hightech is one of the fastest growing industries in New York City growing four …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-high-tech-rise-nycOpinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8