Search
Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… District controls are adequate to ensure that financial activity is properly recorded and reported and that District … District controls are adequate to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background … advance the job opportunities, health, general prosperity, and economic welfare of the people of the State. The SCIDA … extended benefits totaling approximately $7.1 million for 58 projects during our audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Orleans County – Department of Social Services (2012M-222)
… social welfare examiners in two different County Social Services programs. In addition, we found that 10 out of 45 … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… preliminary budget shows the pathway to budgetary balance can be achieved through targeted cost savings and continued … fiscal cliffs , suggest savings will be more difficult to find going forward. Continuing the delicate balance of … transparent about the choices it faces in an environment where the potential for spending and revenue volatility …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Trivision Tek Group, Inc.
… future awards with multiple funding sources to ensure ESD does not pay contractors for services paid or payable from …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Policy References Process and Document Preparation: The OSC Rules and Regulations allow continuous travel advances up to … overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The … parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. … $3.4 million derived from billing area school districts for resident pupils and from certain State and Federal aid …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a … has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax … controls for over-the-counter receipts. The Library does not have procedures in place to record all receipts at …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… 2012 to 2017 and resigned from her position. The Board does not review all individual claims. The Board has not …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key Findings The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, … incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer does not …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village of Belmont – Water and Sewer Operations (2014M-101)
… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Housing Assistance – Federal Funding and New York
… by the U.S. Department of Housing and Urban Development (HUD). In 2024, there were 1 million New Yorkers benefitting … from subsidized housing programs statewide, according to HUD.The three most significant programs were Housing Choice … tied to the unit or building. Based on average monthly HUD expenditures per unit, HUD subsidies totaled $10.1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistanceWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Agency (WCIDA) officials ensure the payments in lieu of taxes (PILOT) they calculated were accurate and in … assistance to businesses to encourage various types of economic development projects. WCIDA is governed by a … We conducted this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1