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Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good business practices. Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLe Roy Central School District – Payroll (2016M-412)
… July 1, 2015 through November 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and … Le Roy Central School District Payroll 2016M412 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Opinion 96-10
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) GENERAL MUNICIPAL … the transfer of the unexpended balance of a capital reserve fund into the fire district's general fund. It may, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… Based on data from DiNapoli’s COVID-19 Relief Program Tracker , through Jan. 31 New York’s school districts have … for evidence-based practices for students most in need. Report “Nation’s Report Card” Underscores New York’s Need for Academic …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… into favorable pricing and refunding savings.” The winning bids were as follows: Series 2025A Tax-Exempt Bonds …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsElementary and Secondary Education – 2021 Financial Condition Report
… Shut Down in the Last Quarter of the 2019-20 School Year, and Have Been Granted Significant Federal Aid The COVID-19 … 2020, with partial reopening plans developed that summer and continuing to evolve based on school district experiences and capacity. New York’s educators took on the extraordinary …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… Village of Hempstead – Budget Review (Nassau County) Auditors found that the significant revenue and expenditure … records were not adequate because they did not include the form of payment. As a result, auditors were unable to … $91,247 that did not have proper detail and support. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Auditors revisited the department on February 22, 2022 to review progress in implementing the recommendations. … Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28) The board and … complete and accurate financial reports, the board was not aware of significant deficiencies with the town’s accounting …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36) The board did not properly … the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … officials did not ensure that projects were assessed late payment penalties totaling $30,664. Track state and local …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Law by authorizing insurance claims and annual contracts to be paid before audit and approval. The board also exceeded … authority by allowing a third-party vendor direct access to the town’s bank account that, at times, had more than …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsChallenging a Determination – Regional State Park Police Plan
… please review the Administrative Hearing FAQs on our website, email our Hearing Administration Bureau at …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationVillage of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andBarnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately managed the … and available fund balance. District officials have not developed a long-term financial plan. Key … Recommendations Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Village of Ossining – Parking Ticket Collections (2017M-259)
… system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. … is governed by an elected five-member Board of Trustees. For 2017, budgeted appropriations totaled $53.9 million. Key … The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Garden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Saratoga County Water Authority – Water Charges (2016M-357)
… is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to … charges. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Justice Center Audits
… persons to be made available to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo Bill Text Status … persons to be made available to officers and employees of the state comptroller …
https://www.osc.ny.gov/legislation/justice-center-audits