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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Board Oversight (Greene County) There were no procedures for the reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for program fees. The …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Oversight of Smart Schools Bond Act Funds
… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately … Plan (Plan) that details how they propose to use the funds. Each Plan must be approved by the Smart Schools Review … reimbursement. The ten districts we sampled utilized Act funds for their intended purposes according to their approved …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the district’s financial operations or properly audit claims. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 89-34
Whether a town board is authorized to make inquiry into the activities of town highway department laborers suspected of using town vehicles for private purposes and after such inquiry recommend to the highway superintendent that he censure the employees for such actions
https://www.osc.ny.gov/legal-opinions/opinion-89-34Environment, Energy and Agriculture – 2021 Financial Condition Report
… largest reduction was in local assistance spending with a year-over-year reduction of 55.5 percent. As of March 31, 2021, … produced 51.5 percent of the total. Water Since SFY 2015-16, Enacted Budgets have included $4.4 billion for clean …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureNew York’s Economy and Finances in the COVID-19 Era
… in overall UI payments in the last months of 2020. For example, separate programs that provided $600 or $300 in …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Continuing Crisis: Drug Overdose Deaths in New York
… year for which actual disbursement amounts are available, community-based providers accounted for $214.6 million or 87 … with specific quantifiable targets to achieve by 2025, allowing for the assessment of measurable progress. 35 … 750 99 755,160 Rockland 325 96 339,227 St. Lawrence 100 93 108,051 Jefferson 100 86 116,295 Suffolk 1,300 85 …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkState Police Bulletin No. SP-88
… of 2005 which implements the Arbitration Award between New York State and the Police Benevolent Association that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17State Comptroller DiNapoli Releases Local Government Audits
… years. Also, the board did not adopt fund balance, reserve or budgeting policies or multiyear financial and capital plans. Meridale Fire …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… that some meters were broken and had not been operating or repaired since March 2011. The Board did not establish procedures to provide guidance to the clerk or adequately segregate the clerk’s duties. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. … Town of Olean Volunteer Fire Company No 1 Inc Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate … from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… $47,000. Key Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not … also did not prepare monthly bank reconciliations or reports. The Treasurer also has not filed the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Annual Financial Report Filing Deadlines
… resulting from the 2020 US Census population data. Changes in due dates are effective beginning Fiscal Year End … Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or in a letter signed by the CFO and emailed to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mCUNY Bulletin No. CU-393
… 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 … dated January 14, 2010 Background The Health Benefits Buy Out Waiver Program is authorized under IRC Section 125 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… collective bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and approved her … paid at rates established by a CBA, employment contract or Board resolution. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… officials have not adopted written financial policies or procedures addressing cash receipts, disbursements, claims processing or fundraising accountability. Individual claims were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities