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Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Webb Union Free School District – Financial Management (2022M-53)
… appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund … improperly overstated fiscal year-end encumbrances by approximately $974,000 from 2018-19 through 2020-21. When … balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and levied more …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to … Town of Somers Justice Court 2013M198 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … included in the District’s training offered to the high school teaching staff. Five of the 12 recommended components …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkLocal Road Conditions in New York State
… by local governments, as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. The …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… of approximately 20,400 residents. The Town is governed by a five-member elected Board comprised of a Supervisor and … fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no procedures in place to … a user ID. The Town paid $4,991 for fuel that was obtained by a former employee and used for other than Town purposes. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Fort Plain – Leave Benefits (2020M-101)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Town of Carmel – Selected Financial Activities (2015M-201)
… a population of approximately 34,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … routinely circumvented the Town’s purchase order system by issuing confirming purchase orders after obtaining goods … staff members comply with the Town’s purchase order system by preparing purchase orders and having them preapproved …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … remit payment of taxes due on a quarterly basis with the New York State Department of Taxation and Finance. OSC … OSC is responsible for making payments to counties and New York City, while counties are responsible for …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, is located in Erie County and … of a significant amount of fund balance and established by local law a tax relief rebate program in 2013 to provide … all claims for payment to ensure that they are supported by sufficient documentation and comply with statutory …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Richmondville – Administration of Grant Moneys (2013M-374)
… of Richmondville, located in Schoharie County, is governed by an elected five-member Town Board and has a population of … in the Town cost approximately $5.6 million, funded by economic development grants, bank financing and private … off due to failure to pay. The facility, which is owned by the developer, is currently facing foreclosure. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … attendance to their travel expenditure reports and meal expenditure receipts totaling $1,625 included … for each authorized District traveler and ensure that meal and travel expenses are for authorized District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50New York’s Economy and Finances in the COVID-19 Era
… The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and … Economic Trends Paycheck Protection Program Helps 72% of New York Small Businesses Program Must Boost Aid to Underserved Communities Nearly three-quarters of New York State small businesses received assistance in recent …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Comptroller DiNapoli Releases Municipal Audits
… , Dansville Public Library , Greenlawn Water District , Lake George Fire Company , Shelter Rock Public Library … oversight of work performed by the district’s clerks. Lake George Fire Company – Cash Receipts (Warren County) The … Dansville Public Library Greenlawn Water District Lake George Fire Company Shelter Rock Public Library District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… improper or fraudulent claims from being paid. When a fire district has a strong claims auditing process, the control consciousness … Law.Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Comptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… government officials to work with my office so that we can return the money as soon as possible.” DiNapoli’s office … to confirm ownership in order to process the claims and return the money. Ownership is verified by demonstrating a …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsLong-Term Care Ombudsman Program
… who live in LTC facilities, such as nursing homes, assisted living, and board and care homes. According to NYSOFA, there …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programComptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District … the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for Third Quarter
… during the third quarter of 2014. The State Comptroller's office chairs the Securities Coordinating Committee, which … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… recognizance. None of the charges are bail-eligible. The top charge, Second-Degree Grand Larceny as a Crime of Public …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-charges