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Orange Lake Fire District – Budgeting Practices (2015M-146)
… Purpose of Audit The purpose of our audit was to examine the … 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … surplus funds to its reserves, which was not included in the budget. Key Recommendations Develop policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Greenville Fire District #1 – Board Oversight (2014M-376)
… funds and legalize existing reserve accounts. Audit all claims and ensure that each claim contains adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Castile – Tax Collection Remittance (P1-24-23)
… Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New York State Town Law (Town … of Castile Town Town ClerkTax Collector Clerk remitted all collections as required by New York State Town Law Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… taxes totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement … Ensure all PILOTs are monitored and reported to PARIS. RCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Lapeer – Budgeting (2024M-127)
… realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Vestal Fire Department – Financial Activities (2014M-265)
… period, the Department disbursed approximately $66,000 and the Stations disbursed approximately $75,000. Key … that officers were executing them sufficiently. The Board and Committees failed to perform adequate annual audits. The … Secretaries did not approve vouchers in a timely manner and the Treasurers often disbursed moneys before expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… by the Department. Approve all bills prior to payment. Engage an independent public accountant to conduct an audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Walton – Incompatible Duties (2016M-309)
… Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State Attorney … is incompatible with the Supervisor’s bookkeeper position. No annual audit is performed of the records of the Clerk or … moneys on behalf of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Evans – Board Oversight (2016M-2)
… firm adequately performed its duties as outlined in the contract. Significant interfund advances remain unpaid, which …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Comptroller DiNapoli Releases Municipal Audits
… officials failed to adequately track garbage disposal sticker and compost pass inventories and ensure that sales …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Andover – Audit of Claims (2013M-388)
… abstracts of claims to be approved by the Board for payment by the Supervisor. Only the total amount of claims approved by the Board for payment was included in the Board minutes. We found that the … and the sequential numbers of the claims approved for payment by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… released a statement today after the arrest of Muge Ma following a joint investigation by his office, United States Attorney Geoffrey Berman and the FBI. … suffering and sacrificing because of the pandemic, Muge Ma allegedly pretended to work for the government to obtain …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs … “The proposal also assumes the large $15 billion hole in the MTA’s 2020-2024 capital program will be funded, … and how those choices would affect the new proposal. In sum, the MTA has over $48 billion in planned spending over …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programOpinion 88-36
… for the loss of public funds and the constitutional directive that the county may not assume the liability of the … subordinates. This distinction again involves the directive of New York Constitution, Art XIII, §13 that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Opinion 88-34
… or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC REGULATIONS -- Towns … is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen [Inf Opn] 1109 appear to be in conflict … our opinion in this regard. In 21 Opns St Comp, 1965, p 532, this Office concluded that the enactment of traffic …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 90-16
… In re Board of Health of Village of Lansingburg , 43 App Div 236, 60 NYS 27; but cf . People ex rel. Van Denbergh v Town Board of Town of Colonie , 254 App Div 54, 4 NYS2d 434, pertaining to the status of a local …
https://www.osc.ny.gov/legal-opinions/opinion-90-16