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Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Crown Point Fire District – Audit Follow-Up (2024M-29-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Crown Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Crown Point Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fTravel FAQs
… beyond the minimum required by the Comptroller’s Office.If you have questions that are not addressed below, please speak … required for receipted per diem amounts? What should I do if I cannot provide a receipt because a receipt is not …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsTime and Attendance Practices of Selected Employees
… attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We … attendancerelated records for selected Long Island Rail Road employees reflected their actual time worked …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesHeat and Hot Water Complaints (2019-N-3) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3-response.pdfLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Business Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash … from the Association’s bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent Association was sentenced today … in jail and a final $16,200 restitution payment to the Le Roy Fire Department and the Firemen’s Benevolent … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans Benevolent …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Worcester Central School District - Fund Balance Management (2022M-75)
… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for … surpluses totaling $1.2 million, an operational shift of $5.9 million. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… do not have such limitations. From January 1, 2011 to March 31, 2011, Empire paid $24 million for 12,990 claims for …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price of cost of construction Expenses incurred in remodeling, reconditioning or altering a purchased building …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsHeat and Hot Water Complaints (Follow-Up) (2022-F-3) 180-Day Response
To determine the extent of implementation of the eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f3-response.pdfComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … Carthage Water Pollution Control Facility , City of Long Beach , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… late payments. The receiver did not create some sewer and water accounts and did not bill 70 accounts. Town of … records and bank statements. St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… finance law when authorizing $220,000 of borrowing using a line of credit. Onondaga Central School District – Financial Condition Management and Fuel Records (Onondaga County) Adopted budgets consistently … reserve funds. In addition, auditors also found district fuel inventory reconciliations were not documented or …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: Legal Requirements
… Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. … local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsComptroller DiNapoli Releases Municipal Audits
… Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget … accruals were not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library … of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brentwood Public Library , … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … (Suffolk County) Leave accrual records for business office employees were overstated by a total of 272 hours. …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis (TB), … it should not come with a health warning," DiNapoli said. "Food operations of many shelters have gone uninspected and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-shelters