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DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by … Village of Port Byron Financial Monitoring and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Treasurer’s fiscal duties and could not explain why the bank balances presented on the Treasurer’s reports for three … reports were not prepared and shared with the Board. Bank reconciliations were not always accurate or timely, … discrepancy between the District’s accounting records and bank statements. The budget was not entered into the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial condition of the water and sewer funds
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… controls over selected financial operations for the period June 1, 2011 through November 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… tax revenue in the town-outside-village (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for … allocated sales tax revenue totaling $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided … fiscal year were $45.1 million. Key Findings The former Superintendent and Director of Business Services did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing issues, but spending to support the agency’s operations declined by 10 percent, according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… System for the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 … some risk of stress in the near term. DiNapoli’s report is based on districts that filed required financial … Results; 2020-21 Risks Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about … which comprises the Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Sheriff Quattrone, her actions have been exposed and she is now being held accountable for her violation of the public trust.” “This is not a victimless crime,” Schmidt said. “The village of … of our local municipalities here in Chautauqua County, is engaged in an every-day battle to service its residents …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… School Districts – Education Law Sections 1604(35), … 1903(1), 2523(2), 2524-2526, 2554(2-a), 2580 BOCES – Education Law Section 1950(4-k) Villages – Village Law … Fire Districts – Town Law Section 176(4-a), 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDiNapoli: New York Ranks Last in Balance of Payments With Washington
… rather than dollars per capita, New York’s ranking was last among the states. The gap between taxes paid and …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonState University of New York Upstate Medical Center – Selected Travel Expenses
… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… with corrupting the government in the second degree (class C felony); grand larceny in the third degree/public servant (class C Felony); two counts of tampering with public records in the first degree (class D felony); scheme to defraud in the first degree (class …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial development agency (IDA) legislative reform. Key … Determine whether the City of Cohoes Industrial Development Agency CCIDA complied with the 2015 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislative