Search
Comptroller DiNapoli Releases Municipal Audits
… Fire Association, Inc. – Financial Management (Erie County) Company officials did not adequately safeguard cash … of Cortlandville – Improving Private Property (Cortland County) Town officials inappropriately spent $22,600 to … a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsX.7 Overview – X. Guide to Vendor/Customer Management
… relationship between customers, such as a large company with several subsidiaries that have financial relationships with Business Units. The use of Customers is required for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsHoosic Valley Central School District - Financial Management (2018M-238)
… cumulative total of more than $6.3 million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated … actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bemus Point Central School District - Financial Management (2019M-216)
… overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an … The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Cincinnatus Fire District – Financial Controls (2014M-49)
… Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; … granted to employees appropriately and prohibit employees from modifying their own time records. Ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276South Country Central School District – Information Technology Inventory (2017M-219)
… The South Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a seven-member … purchased items reviewed, totaling $109,031, were listed in the District’s inventory records as of June 30, 2017. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryHastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Hastings-on-Hudson Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, which operates three … fiscal year total approximately $47 million. Key Findings From 2010-11 through 2014-15, the District used only about 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… through February 28, 2014. Background The Herricks Union Free School District is located in the Town of North … Herricks Union Free School District Fuel Card Purchases 2014M321 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Rondout Valley Central School District – Financial Management (2015M-296)
… The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates five schools … fund balance. The District experienced operating surpluses from 2012-13 through 2014-15. During this time, revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Village of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … for 2016 totaled approximately $379,000. Key Findings From fiscal years 2013-14 through 2015-16, budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Hume – Financial Management (2014M-333)
… of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. … Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million. Key Findings The … of our audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Caribbean Heritage Month Celebration
… annual Caribbean American Heritage Month celebration in honor of the rich and diverse history and culture of the …
https://www.osc.ny.gov/caribbean-heritage-month-2022Opinion 89-65
… its exercise, the decision may be exercised by resolution (5 McQuillin, Municipal Corporations, §15.06). Since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-65Oversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) … against future claims for any unknown defects in the title to the property at the time of sale. The cost of title … noted by DFS officials in a January 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryCOVID-19 Relief Program Tracker
… transparency in government spending. New York is seeing an historic level of federal funding right now and our job is … Payment Information on Non-Entitlement Local Governments (Excel) See Technical Notes Child Care Services Program … administered payments are excluded from the tracker, but information is available for download below. The State …
https://www.osc.ny.gov/reports/covid-relief-program-trackerPopulation Data, Resources and Publications
… [xls] 2020 Census Interactive Dashboard Resources Entities Map/Table Inventory of Local Government Entities: Interactive Map and Downloadable Excel file. Fiscal Stress Monitoring … and economic growth comes with challenges, such as traffic congestion and high property taxes. Mohawk Valley …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsMaintenance and Inspection of Event Recorder Units
… through to February 7, 2018. About the Program Transit is the largest public transportation agency in North America … As of February 3, 2018, Transit had 6,435 subway cars and, on an average weekday, carried about 7.7 million passengers. … capacity is not up to industry standards. This makes it challenging for Transit to retrieve a download when it is …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… complete report – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9