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Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Background The District is a district corporation of the State, distinct and separate from the Town of Jefferson and … properly supported. Reconcile the District’s accounting records to the bank statements monthly and follow up on any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… the District did not receive the audit reports for these two years until March 1, 2013. The District did not file the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board … did not maintain journals, ledgers, subsidiary revenue or expenditure accounts. The Treasurer also did not document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … though the funds have been in the custody of the treasurer for over three years. Town of Tuxedo – Financial Operations … that financial records were complete or properly account for town justice court revenue. ### For access to state and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Cheektowaga Central School District - Capital Project Management (2022M-90)
… complete report – pdf] Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90City of Salamanca – Selected Financial Activities (2015M-284)
… within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did … enforce the collection of overdue property tax payments in a timely manner and did not follow the tax enforcement …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206State Agencies Bulletin No. 325
… Purpose To revise the procedure described in Bulletin 302 for non-barcodeable addresses and to provide guidelines for writing barcodeable addresses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexander Central School District – … In addition, when unused appropriated fund balance is added back, surplus fund balance exceeded the limit each … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … School District is located in Suffolk County in the Town of Southampton. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Butler – Highway Asset Accountability (2024M-115)
… of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Main-Transit Fire Department – Credit Cards (2024M-77)
… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Opinion 98-10
… Village Law, §6-602 provides that the streets and public grounds of a village constitute a separate highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Comptroller DiNapoli Releases State Audits
… the taxpayers, but instead led to a waste of substantial public resources. Moreover, in several notable instances, … the ethics standards contained in the New York State Public Officers Law. In a follow up, auditors found ITS … was overpaid $3,398,205 over three academic years because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do … 2019. DFTA said it expects providers to put the donations back into the program, but it does not verify that takes …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … partially implemented, and three were not implemented. CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate … Initiative): UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Blasdell , Town of Cambria , Town of Canaan , Granville Hook and Ladder Volunteer Fire Company , Town of Lincklaen , … claims included evidence that officials obtained quotes from the vendors providing the goods and/or services. Town of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsElevator Safety
… Purpose To determine whether elevator inspections and tests are done … October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Dansville , Town of Moreau , New Hope Fire … of Shandaken , Village of Spencer , Village of Suffern and the City of Yonkers . "In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1