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State Comptroller DiNapoli Releases Municipal Audits
… not bill 70 accounts. Town of Highlands – Water and Sewer Funds’ Financial Condition (Orange County) The board did not … the town’s financial condition of the water and sewer funds. The board did not monitor and amend the budgets, and … $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Jamesport Fire District - Gasoline Inventory (2019M-04)
Determine if District officials adequately account for and safeguard the gasoline inventory.
https://www.osc.ny.gov/files/local-government/audits/pdf/jamesport-04.pdfVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… and subsidiary revenue and expenditure records for all funds. Ensure that the Clerk-Treasurer prepares and submits …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Opinion 2002-10
… GENERAL MUNICIPAL LAW §§119-aa, 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, family cemetery that constitutes …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not … procedures to account for all collections received by the Company. Ensure compliance with the bylaws and pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Unified Court System Bulletin No. UCS-330
… 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has … a photocopy of this form along with a new Report of Check Exchange. Questions: Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andDiNapoli: Tax Cap Remains at 2% for 2026
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… Standard’. Upon notification from DTF-Treasury that the funds have been received and deposited at the bank, OSC-BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetCity of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Geneva – Financial Management (2015M-105)
… The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105West Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-islip-2022-40.pdfMoriah Central School District - Cash Management (2019M-65)
… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested idle … funds in a financial institution with higher available interest rates, revenue would have increased by $61,162 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Objective Determine whether the Board properly managed District finances by adopting realistic budgets. Key Findings … Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess … corrective action. … WaterfordHalfmoon Union Free School District Financial Management 2017M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mMineola Union Free School District – Competitive Quotations (2015M-313)
… schools with approximately 2,800 students, is governed by an elected five-member Board of Education. Budgeted … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313State Comptroller DiNapoli Releases Municipal Audits
… to interviews with department personnel and inspection of certain documents related to the issues identified in our … has made limited progress implementing corrective action. Of the 10 audit recommendations, one recommendation was … had reported inaccurate sales tax exemptions. Town of Stony Creek – Supervisor’s Records and Reports (2022M-32) …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Therefore, a member of a town board, who is also employed by a village located partially within the town, does not have … the town and the village for the provision of services by the village that are related to his or her village …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314XI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… met A bid tabulation Executed Bonds, as applicable Full funds reservation in accordance with XI.2.C Contract Funds Reservation Proper signatures on the contracting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfDiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… being convicted of stealing nearly $85,000 in New York state pension payments meant for her deceased father, State … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pension