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State Comptroller DiNapoli Announces Municipal Audits
… audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and school districts did not always evaluate procurement … balance increased by $50,007 (24 percent). Find out how your government money is spent at Open Book New York. Track …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… started and ended work each day, worked overtime or used accrued leave. When the manager was not at work, no … or monitored. The treasurer did not maintain accurate accounting records or prepare and provide the board with … parking tickets more than doubled, from 1,637 in 2012 to 3,256 in 2016. Walton Fire Department – Financial Operations …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State 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-auditsOpinion 93-24
… by purchase, lease, gift, devise or by condemnation, real property and erect, construct, alter, repair and equip … 14 of section 176 as not authorizing the acquisition of real property or the construction of facilities solely for … this provision as authorizing a fire district to acquire real property and construct facilities that may be used for …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 97-10
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … followed by a buy out for a nominal amount (see 1991 Opns St Comp No. 91-13, p 33). From 1991 until its amendment in 1994, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 92-22
… proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing owners of property located … outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, §§800(2), 805-a(1)(c), (d): The comptroller of … may maintain a private tax certiorari practice limited to representing the owners of property located outside the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Dutchess County – Financial Condition (2013M-370)
… 2013 and 2014 fiscal years were approximately $409 and $411 million, which are funded primarily with real property …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… Reduce the amount of unassigned fund balance and use the excess as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying down debt and reducing real property taxes. Adopt realistic budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Village of Hobart - Board Oversight (2018M-88)
… $76,200 in real property taxes over the last 12 years for two unused properties that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Worcester Central School District – Unassigned Fund Balance (2016M-1)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of … overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Town of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … – governs the Town. The Town’s 2013 annual budget is $1.2 million. Key Findings The Board has not properly monitored …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Monticello – Records and Reports (2020M-104)
… $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally performed two to three months after the statement date. Periodic financial … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Westfield, Town of – Financial Management (2013M-389)
… the highway town-wide and highway town-outside-village funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village funds until real property taxes in those funds are reduced to zero, in accordance with statute. … The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Laurens - Budget Review (B4-14-21)
… System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by estimated revenues … The allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative … the allocation of payroll costs between the highway funds. … The purpose of our budget review was to determine …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Sullivan West Central School District – Financial Condition (2014M-40)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … appropriated more unexpended surplus funds than necessary to fund District operations. The District incurred operating surpluses, some of which were transferred to reserves at the end of each fiscal year, resulting in real …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130III.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