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Oversight of Construction Management Contracts (Follow-Up)
… York State. This system includes over 250 parks, historic sites, recreational trails, golf courses, boat launches, and … oversees a range of capital projects to improve these sites. In an effort to better ensure certain capital projects …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followDiNapoli Orders Divestment of Russia Holdings
… examine their exposure to Russian investments and mitigate this unacceptably high investment risk. About the New York …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsVillage of Suffern – Budget Review (B19-6-3)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … should consider the potential financial impact of the settlement of the CBAs when finalizing the 2019-20 budget. In …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Village of Maybrook – Water Operations (2013M-121)
… the water bills that we reviewed, and more than $1,100 of customer account adjustments were made without documented … manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has … Town of Forestport Financial Management 2013M184 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Lindley – Financial Management (2012M-226)
… Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did … $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in … of the 2013 budgeted expenditures for the general and highway funds, respectively. The Board accumulated $117,463 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… five-year period. The plan should be monitored and updated on an ongoing basis. Audit or engage an independent auditor …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Davenport – Financial Operations (2013M-62)
… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Caledonia – Financial Management (2013M-363)
… did not keep daily time records of regular and overtime hours worked or leave time used, and did not formally request … leave time usage, and inaccurately reported all paid hours as hours worked. Key Recommendations Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363DiNapoli Statement on Governor's Veto of Transparency Legislation
… the public is getting the best value for its money. This legislation had unanimous support in both the Assembly …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTown of Hartwick – Water District Operations (2017M-250)
… District users. Key Recommendations Continue working with engineers to resolve remaining water meter issues. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250City of Batavia – Business Improvement District (2017M-283)
… residents and is governed by an elected nine-member City Council. The Council created the BID in 1997. The BID is a geographic area … did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID funds. City …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Town of Guilderland – Information Technology (2025M-61)
… accessed websites for personal use, such as entertainment, news media, personal finance, email, shopping, travel, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61DiNapoli Audit Praises Waterville Central School District
… prior or subsequent to the employee’s hire, which may compromise the safety of students. Auditors reviewed records …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtOpinion 88-39
… This opinion represents the views of the Office of the State … Act, §2021[1]; 1981 Opns St Comp No. 81-424, p 475). In this regard, we note that there does not appear to be any … the use of the county. With respect to such bail, however, this section only concerns bail deposited with the county …
https://www.osc.ny.gov/legal-opinions/opinion-88-39State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… could impact this revenue for years to come. Income and corporate tax receipts continue to come in stronger than …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetCapital Asset Management
… that allows for monitoring and reporting of the State’s capital assets. To improve controls, financial reporting, … and control the acquisition and disposition of the State’s capital assets. Within the Office, the Bureau of Capital … in progress, infrastructure, equipment and library books, artwork and historical treasures, and intangible assets. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementAdministration and Collection of Real Estate Transfer Taxes
… in hard copy form. The remaining five counties remit this information electronically, including four that use the … to existing systems address the issues identified in this report. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes