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Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Brunswick Central School District – Financial Condition (2014M-002)
… period July 1, 2010 through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Porter – Capital Projects (2013M-352)
… Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 residents. The … of Town resources are being inappropriately reported and sequestered in the capital projects fund because the … for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 in the capital projects fund. Town …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352State Comptroller DiNapoli Releases Municipal Audits
… issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. … 1, 2018 and $17,068 as of December 4, 2019. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsOakfield-Alabama Central School District – Budgeting (2016M-172)
… Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Chittenango Central School District – Financial Management (2016M-294)
… schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142State Comptroller DiNapoli Releases Audits
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. An audit issued in 2020 found numerous weaknesses in …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOpinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … through the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax … the association, however, if it is anticipated that the elevator will be used to significant degree by other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… according to a review of New York City’s financial plan released today by New York State Comptroller Thomas P. … during fiscal years 2015 through 2017 and whether the Health and Hospitals Corporation will require additional … be known about the cost of these initiatives and funding source by the time the Mayor presents his executive budget in …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) (2024-F-33) … requiring translation of vital documents into the 12 most common non-English languages and Executive agencies to … by the County Clerks (County DMVs). A prior audit, issued in October 2023, found that some offices were not using …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her community and used her two …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education … rates. We found that Parsons’ independent certified public accountant refrained from expressing opinions on Parsons’ …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Staten Island is setting population, business and employment records, according to a report on the borough's economy released today by New … sector," DiNapoli said. "Staten Island's recovery from Superstorm Sandy demonstrates the borough's strength. Of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressState Agencies Bulletin No. 835
… to annual’ salary. A new anniversary date and increment code will be determined based on the effective date of the … determine which performance advance cycle and increment code should be used. From a CSEA Hourly N/S Position Use only … in the previous side letter (detailed in Payroll Bulletin No. 726 ) or in Section 131.5(c) of the Civil Service Law. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilOpinion 2008-6
… by dividing the next subordinate officer's annual salary by an "hourly rate divisor." 1 The collective … amendments to section 207-m, which became effective on August 2, 1999, expanded the scope of the statute to cover … officer compensation package" (Budget Report on S.6105, Bill Jacket, L 1999, ch 443; Introducer's Memorandum in …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6State Agencies Bulletin No. 835.1
… using the Action/Reason code of PAY/NSG (Pay Rate Change/NS to Grade) for all rows requiring a salary correction on … be changed, the Action/Reason code of DTA/NSG (Data Change/NS to Grade) must be submitted. Qualifying hours used to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilTown of Athens - Town Clerk/Tax Collector (2018M-41)
… tax payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … collected during five months of our audit period totaling $11,179 were deposited from between one to 33 days after receipt. In 2016, the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … to initiate corrective action. … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections