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State Comptroller DiNapoli Releases Municipal Audits
… This caused three years of operating deficits, which required the board to make interfund transfers and temporarily borrow cash from the general fund to support sewer fund financial … not appoint a treasurer to oversee financial operations as required. The board also did not seek competition for six …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… maintenance inspections were not being performed as required, increasing the risk of a shortened useful life or … not-for-profit special education provider serving students from Erie, Genesee and Niagara counties, is authorized by the … RESTORE program and were not using awarded funds within required time frames to ensure emergency repairs were …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsHeat and Hot Water Complaints
… Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … of penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal Years (FY) … which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsOversight of the Nourish New York Program
… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the … vendors, and verifying that purchases made with Nourish NY funds are products sourced from New York vendors, as …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programReal Property Tax Cap Information - Glossary
… to State and local employee retirement system (ERS), police and fire retirement system (PFRS) and teachers' …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryGreenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376East Bloomfield Fire District – Financial Operations (2017M-154)
… Purpose of Audit The purpose of our audit was to determine whether … Commissioners provided adequate oversight of the District’s financial operations to ensure that assets are safeguarded … distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… overestimated by more than $4.5 million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain … properly account for all ECA collections and maintain the required records. … Saranac Lake Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraState Agencies Bulletin No. 765
… affected employees explaining the tax rules and describing how the CLEFR amounts will be displayed on the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… food service fund has not been self-sufficient and has required annual transfers from the general fund. Controls over cafeteria cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaOtisco Fire District – Financial Operations (2016M-415)
… a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The District is … performs an annual audit of the Treasurer's records as required by law. Ensure that the Treasurer submits bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Purpose of Audit The purpose of our audit was to review various selected financial operations and the Justice Court for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny … Cash receipts were not deposited within 10 days, as required by law, with some deposited between 11 to 67 days …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Potter – Town Clerk (2020M-113)
… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Wading River Fire District – Gasoline Credit Cards (2017M-5)
… June 30, 2016. Background The Wading River Fire District is a district corporation of the State, distinct and separate … Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected five-member Board of Fire … credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… on the late payment of taxes to the Supervisor as required. The Clerk failed to record certain tax collections … reports. The Clerk pled guilty to charges of grand larceny from the Town. Key Recommendations Remit tax collections, …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12State Agencies Bulletin No. 180
… Actions Review the report and determine the action(s) required to reduce the number of incumbents (paid employees) … Hire, Concurrent Hire, Rehire, Transfer or Reinstatement from Leave. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… setting goals was practical, and said it was not legally required, the Board should strive to ensure that Town … realize increased prosperity and economic benefit from the projects that the Corporation approves. To do so, …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mSecurities Industry Employment and Profits - 2016
Chart showing Wall Street's annual profits and employment from 1996-2016.
https://www.osc.ny.gov/files/press/pdf/wall-street-profits-2016.pdf