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Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … follow its own purchasing policy by approving vendors for use outside of the competitive process. The Board does not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Weedsport Central School District – Financial Management (2016M-94)
… The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through … The District has developed multiyear financial and capital plans. However, including more details in these plans, such … would benefit the District as it faces current and future economic and environmental challenges. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Rapids Fire Company – Credit Cards (2023M-86)
… the Company is tax-exempt. We could not locate a virtual reality headset ($299) to confirm it was in the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Review budget-to-actual reports on a monthly basis and use them to monitor current-year results against budget …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… 1, 2009, to January 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Dutchess County) Village officials did not always use competitive methods for purchasing goods and consumable … from approximately $564,000 at the end of 2011-12 to less than $156,000 at the end of 2013-14 due to operating …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Housing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of … authorities were adequately controlling and monitoring administrative costs for the period January 1, 2012 through … and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … was properly restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district … of duties, supervision and oversight. ### For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-407
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing submitted by the CUNY University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cyclePittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … Develop a plan to reduce the amount of fund balance and use the excess tax levy to reduce the tax levy for the 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … on historical trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… 1, 2012 through April 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Oversight of Dam Safety
… as well as the resulting structural consequences. DEC’s mission is to conserve, improve, and protect New York’s … and social well-being. To protect people against loss of life and property from flooding and dam failure, DEC is … keeping, and other requirements necessary to safeguard life, property, or natural resources. Most of these …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Comptroller DiNapoli Releases Municipal Audits
… adequate in addressing what periodic financial reports the company had to provide the district. Annual Update Documents … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Taxes – 2021 Financial Condition Report
… the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second largest tax revenue source, … of the states rely more heavily on sales and user taxes. Effective January 1, 2021, the State’s top personal … single tax source overall. Over 62 percent of all property taxes in New York are collected by school districts. … In …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesOpinion 97-25
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … of fact which should be determined, in the first instance, at the local level (see, e.g., General Municipal Law, §808, … of East Hampton 1 Should the board member continue to sketch signs for applicants and continue to not participate …
https://www.osc.ny.gov/legal-opinions/opinion-97-25