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Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and … Town of Moira Fiscal Oversight and Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… The former Ellery Justice Court Clerk, who was fired for … today to five years prohibition and full restitution of $63,636 in Chautauqua County Court, according to State Comptroller … The former Ellery Justice Court Clerk who was fired for … today to five years prohibition and full restitution of $63636 in Chautauqua County Court according to State …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesNassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for … January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is an association … Nassau County Board of Cooperative Educational Services Claims Auditing 2016M164 …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Niagara Board of Cooperative Educational Services (BOCES) is a governmental entity covering the area of 13 component … Board intends to transfer in the proposed budget. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… purpose of our audit was to determine whether BOCES was in compliance with State Education Department (SED) … Board of Cooperative Educational Services (BOCES) is a public entity serving 23 component school districts. BOCES … services provided to districts are properly billed and use a consistent billing method to bill for the servic …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalTown of Webb Union Free School District – Fund Balance (2016M-140)
… School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The … excessive and District officials may have levied more taxes than necessary to sustain District operations. Key … and anticipated operations to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… the state include the most significant changes to the Foundation Aid formula since its inception, long-awaited … and middle-income families starting in 2026. Other new funding initiatives include expanding access to community …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs … program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did not enter into intermunicipal …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association … HerkimerFultonHamiltonOtsego Board of Cooperative Educational Services Claims Audit Process …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables2023-2024 Annual Report on Audits of State Agencies and Public Authorities
… required by law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 through …
https://www.osc.ny.gov/state-agencies/audits/2023-2024-annual-report-audits-state-agencies-and-public-authoritiesCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 through September 30, 2015. … with approximately 900 students Budgeted appropriations for the 2015-16 fiscal year are $42.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceDiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… to meet more than half of the reporting requirements for tax credit and job creation programs, diminishing … many of the programs it supervises. Reporting requirements for specific programs vary and some of the requirements are … auditors were not provided an explanation by ESD officials for why they had not completed required reports. Auditors …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsState Comptroller Thomas P. DiNapoli Statement on the Passing of Cardinal Egan
… Simply put, he made a difference and his legacy will live on." …
https://www.osc.ny.gov/press/releases/2015/03/state-comptroller-thomas-p-dinapoli-statement-passing-cardinal-eganDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… State agencies were late more than 77 percent of the time in approving contracts with not-for-profit providers (NFPs) in 2014, according to a report released today by State … NFPs today as when the Prompt Contracting Law was enacted in 1991. Over that time, the majority of contracts have been …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… for New Yorkers. “My office will release an analysis in the coming weeks as more details become known about …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… properly implement these regulations, New Yorkers may be at risk should a fire or other emergency occur.” The state’s … and evacuation plan must have a fire safety inspection at least every three years. The code outlines the minimum …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulations