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Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… enforced or monitored. The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. Key Recommendations Adopt budgets … IT policies. Ensure that the Town has a sufficient written online banking agreement. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Orleans County – Department of Social Services (2012M-222)
… documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 … Town of Minetto Financial Condition 2013M284 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal … and incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer … County Industrial Development Agency Middle Country Public Library and Otsego County …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Village of Belmont – Water and Sewer Operations (2014M-101)
… (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … for the sewer fund. Key Findings Village officials failed to periodically compare the amount of water produced with the … bills or determining, approving and applying adjustments to customers’ accounts. As of May 5, 2013, the Village had …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Opinion 88-51
… (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a … repair reserve fund may be expended for the dredging of a lake if the work is intended to restore the lake to its original condition and need not be undertaken …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 2008-2
… member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage … member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage … member, as a sole proprietor, under which the board member picks up road salt and delivers the salt to a town storage …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli Announces State Contract & Payment Actions for December
… Major Contract Approvals Office of General Services—State Capitol Escalator Replacements Approved a $1.8 million … with Kone Inc. to replace the escalators in the state Capitol. Department of Civil Service—Health Care Contracts …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… Long Island Rail Road (LIRR) service to Grand Central Terminal for the first time, is expected to cost nearly $9 … of the existing 63rd Street Tunnel and then to a new LIRR terminal being constructed below Grand Central Terminal. While major tunneling has been completed, the …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… taxes, with some benefits continuing for up to 30 years. Companies have to show why they would not be able to execute … did not get all the required financial information from companies that were awarded tax breaks and other assistance. … years. Its full response is included in the audit. Audit NYC Industrial Development Agency: Administration and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationStart Saving for Retirement
… may seem far into the future but the steps you take now to save for retirement can make a huge difference when that … for their retirement income. If you’re just starting out in your career, you may want to pick a savings amount (or … of a dollar over time, meaning that the money you withdraw in the future may not have the same value that it has today. …
https://www.osc.ny.gov/retirement/members/saving-for-retirementDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… in-demand trades, ranging from information technology to health care. A new audit released by State Comptroller Thomas … credentials in high-growth fields, including construction, health care, information technology and manufacturing. … into new sectors, including information technology, health care, agriculture, hospitality and advanced …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachDiNapoli Audit Finds Gaps in NYC School Safety Planning
… enforced by New York City’s Department of Education (DOE), according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found DOE was lax in requiring that safety plans were filed on time … but not to private schools. In an audit of New York City’s DOE, DiNapoli’s auditors examined its efforts to oversee …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningEastport Fire District – Procurement (2025M-50)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. … in Appendix B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Opinion 90-47
… ( Mathis v State , 140 Misc 2d 333, 531 NYS2d 680 [1988], re: §17; Spitz v Abrams , 123 Misc 2d 446, 473 NYS2d 931 [1984], affd 105 AD2d 904, 482 NYS2d 68, re: §17; Hassan v Fraccola , 851 F2d 602 [2d Cir 1988], re: §18). In other words, the plain language of both sections …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of Aurora Clinton Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … county’s custody that should have been turned over to the State Comptroller’s Office as abandoned property. Village of … should be paid for fire protection services. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1