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State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… demonstrated her leadership, competence and more collaborative style. Her State of the State message today … demonstrated her leadership competence and more collaborative style Her State of the State message today …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the … economic and demographic trends affecting the State. This report fills an information need not met by the … meet current and future financial and service obligations. This concept relates to a government’s ability to deliver …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
Former Delhi Village Clerk Michele Barnes pleaded guilty on Thursday after pocketing $4788 in public funds for her personal use
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfPersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsGardiner Fire District – Length of Service Award Program (2013M-265)
… was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 … Gardiner Fire District Length of Service Award Program 2013M265 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district … financial operations for the period January 1 2011 to August 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Ballston Area Recreation Commission – Board Oversight (2015M-269)
… of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The … in the cash receipts process and recover from the Director all funds received from the soccer concession stand that were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Rensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly … January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has a population of approximately 160,000 residents … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Mechanicville City School District – Financial Condition (2017M-93)
… Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 million. Key Findings From 2013-14 through 2015-16, District officials overestimated appropriations by almost … limit by 13.3 percentage points at the end of 2015-16. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Salamanca City School District – Financial Management and Payroll (2017M-138)
… 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… and whether District officials adequately safeguarded fuel inventories and maintained accurate and complete records … limit. The District used 973 more gallons of unleaded fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialThousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to … documentation. Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with … to address the apparent inconsistencies with the School’s charter, bylaws and code of ethics policy and the application …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
Whitney Point Central School District ExtraClassroom Activities 2016M282
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mNew York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that … West Buffalo Charter School Student Enrollment and Billing 2013M314 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314