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State Comptroller DiNapoli Releases Municipal & School Audits
… records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial … also did not develop a written vehicle and equipment replacement plan, and three board members did not know when …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
Determine whether the Burnt Hills-Ballston Lake Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/burnt-hills-ballston-lake-s9-21-24.pdfRye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
Determine whether the Rye Neck Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/rye-neck-s9-21-34.pdfPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
Determine whether the Port Washington Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/port-washington-s9-21-33.pdfTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… charges that were inconsistent with the ordinances. Water meter readings were not always reliable during our audit … properly billed in accordance with the ordinances. Ensure meter readings are reliable. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90V.3.E Programs – V. Chart of Accounts (COA) Governance
… The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in Program … The Program ChartField captures related activities that cross organizations and are intended to accomplish a similar set of recognizable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with … Local sales tax collections dropped 244 percent in April compared to April 2019 leaving many of New Yorks local governments …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownFinancial Condition and Selected Expenses
… (e.g., on-track, simulcast) totals about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor … related to core operations. Further, NYRA asserts that EBITDA (earnings before income tax, depreciation, and … analysts to value businesses. However, the use of EBITDA to assess financial performance was not prescribed by …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… and agency actions through August 2023. Our scope included properties that were accepted into these programs prior to … and Acquisition. Through Buyout, GOSR purchased eligible properties within designated Enhanced Buyout Areas (areas … against future storms. Through Acquisition, GOSR purchased properties that were at least 50% damaged by any of the three …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsTown of Cuyler – Town Clerk Operations (2017M-207)
… property taxes for the period January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207City of Gloversville – Parking Violation Operations (2016M-231)
… effectiveness. Examine the effectiveness of collection strategies and consider enhanced or alternative measures that …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Village of Harriman – Water Department Billing (2014M-311)
… Audit The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through … is governed by an elected five-member Board of Trustees. Water fund budgeted appropriations for the fiscal year ended … May 31, 2014 were approximately $1.4 million. Key Findings Water customers were not billed late fees in accordance with …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Clifton Springs – Board Oversight (2014M-099)
… The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Lyndon – Town Clerk’s Collections (2021M-117)
… or 49 percent of the collections recorded from January 1, 2020 through May 6, 2021 were not deposited within three … as required. The Board did not perform an annual audit of 2020 records, as required. Key Recommendations Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117Town of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Town of Wawarsing - Recreation Department Records (2019M-20)
… the Recreation Director maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s … finances. Key Findings Recreation records were incomplete and not reconciled to accounting records. The Director did …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Oversight of Undistributed Child Support Funds
… to operate child support programs. Child support programs help enhance the well-being of children in many ways, … electronically disbursed child support payments to help lessen the likelihood that payments will be returned and … ) Office of Temporary and Disability Assistance: Wage Subsidy and Transitional Employment Programs ( 2015-S-58 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOversight of the Early Intervention Program
… located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … of children. There are disparities across the State in the referral and inclusion of children into the Program as well …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students receive the benefit of a lower tuition, according to an audit by Comptroller Thomas P. DiNapoli. The audit … “SUNY is enabling graduate students from out-of-state to take advantage of a tuition benefit that is supposed to be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-students