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Town of Evans – Board Oversight (2016M-2)
… through September 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has approximately 16,000 … hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop a corrective … and external auditor reports for the period January 1 2012 through September 29 20 …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Naples Central School District – Online Banking (2015M-143)
… controls related to online banking for the period July 1, 2013 through June 16, 2015. Background The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Background The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of … $17.1 million. Key Findings The District does not have a written online banking agreement with its bank. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227City of Long Beach – Budget Review (B23-7-3)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … Key Findings The City’s proposed budget includes a tax levy of $59.9 million, which is $5.5 million above the legal limit. The City Council has …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… 2013. Background The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for non-OEM options …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesVillage of Silver Creek – Capital Projects (2017M-31)
… January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Fallsburg Central School District – Financial Condition (2014M-33)
… 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in … appropriation estimates that are realistic. Develop a plan to reduce the amount of fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Campbell-Savona Central School District – Budget Review (B2-13-12)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … budget, as well as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately 700 residents. The elected …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Clarence Public Library – Audit of Claims (2016M-355)
… September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which … approve claims prior to payment. The Board did not adopt a written claims audit policy. The Board President pre-signs …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Coeymans – Financial Condition (2015M-184)
… 2012 through May 31, 2015. Background The Town of Coeymans is located in Albany County and has approximately 7,400 residents. The … and adopt structurally balanced budgets and develop a plan to eliminate the deficit in the town-wide general and … the Towns financial condition for the period January 1 2012 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… on this case. The exploitation of our pension system is something that we take very seriously, and I’m grateful that this interagency partnership was successful in bringing these individuals to justice.” Brink’s mother … are presumed innocent unless and until proven guilty in a court of law. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerComptroller DiNapoli Releases Municipal Audits
… to the board or maintain adequate accounting records. In addition, the treasurer did not file Annual Update … the Office of the State Comptroller (OSC) or the board in a timely manner. Village of Greenwich – Cash Management … $1.94 million and $2.38 million, respectively, which is approximately $190,000 less than budgeted for water …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases November Cash Report
… “As has been the case throughout the year, the state is in a favorable cash position,” said DiNapoli. “Additional …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-november-cash-reportAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… supported employment services for individuals with a disability. The audit covered the period from April 2017 … employment goals of people with a disability. Its mission is to assist individuals with a disability to achieve and … general population over the past decade, they decreased in 2019 just prior to the COVID-19 pandemic. Nevertheless, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedComptroller DiNapoli Releases Municipal Audits
… of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Statement on Earth Day 2016
… mitigate climate change and help save the planet. “Today is an historic day, as leaders from around the world … forefront of our daily lives, but the challenges we face in safeguarding the planet have never been clearer. As we … of energy we will help create sustainable economies and a more sustainable planet.” As trustee of the New York Common …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… Background The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … by approximately 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets