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State Comptroller DiNapoli Releases Municipal Audits

… audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… equipment as planned. Village of Ossining – Parking Ticket Collections (Westchester County) The board has not developed or implemented any parking ticket collection policies. Although village officials … records of disbursements and receipts or running cash balances for the department and squad accounts. City of …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… funds. The board gave taxpayers the impression that real property taxes were levied to finance general town … from 2018 through 2021, the board levied additional real property taxes in each general fund (town-wide and …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-audits

City of Yonkers - Budget Review (B21-6-7)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …

https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7

State Comptroller DiNapoli Announces Municipal Audits

… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-audits

Opinion 93-24

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' … (see, e.g., Town Law, §§81[1][d], 220[4]). September 2, 1993 Gerard J. Comatos, Esq. Philipstown North Highlands …

https://www.osc.ny.gov/legal-opinions/opinion-93-24

Opinion 97-10

… not enter into a lease-purchase agreement under which a contractor would build a firehouse on a concrete slab on fire … and the fire district would make annual payments to the contractor during the term of the agreement, with title to … may enter into a lease-purchase agreement under which a contractor would build a structure to be used as a firehouse …

https://www.osc.ny.gov/legal-opinions/opinion-97-10

Opinion 92-22

… in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … has created the position of comptroller by local law and that the village prepares its own assessment roll … relate to conflicts of interest of municipal officers and employees. Pursuant to General Municipal Law, §800(3), a …

https://www.osc.ny.gov/legal-opinions/opinion-92-22

City of Poughkeepsie – Budget Review (B6-17-1)

… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

Worcester Central School District – Unassigned Fund Balance (2016M-1)

… is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1

Portville Central School District – Financial Condition (2013M-384)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Campbell-Savona Central School District - Budget Review (B2-15-10)

… Our purpose of our budget review was determine whether the significant revenue and expenditure projections in the District’s tentative … their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… Purpose of Audit The purpose of our audit was to determine if internal … effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah Central School District (District) is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Sullivan West Central School District – Financial Condition (2014M-40)

… to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40

Village of Monticello – Records and Reports (2020M-104)

… [ read complete report - pdf ] Audit Objective Determine whether the Village …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Town of Hamden – Financial Condition (2013M-86)

… which comprises five elected members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 … Key Findings The Board has not properly monitored budgets and managed fund balance in the general fund. The Board has … as real property taxes) to fund appropriation increases and reduce reliance on fund balance. Monitor the …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Town of Stanford – Financial Management (2021M-130)

… in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… to improve project management. The implementation of Real Estate and Asset Management modules. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Town of Laurens - Budget Review (B4-14-21)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Town was categorized as being “susceptible to fiscal stress” in a report issued in September 2014 as … the current fiscal year with a deficit fund balance of up to $21,000; Town officials did not consider this when …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Westfield, Town of – Financial Management (2013M-389)

… management of the highway town-outside-village fund for the period January 1, 2010 through November 21, 2013. … funds based on personal service costs. Account for all sales and use tax revenues in the … management of the highway townoutsidevillage fund for the period January 1 2010 through November …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389