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State Comptroller DiNapoli Releases Municipal Audits
… 2015 through 2021. Town of Seneca Falls – Credit Card and Travel Expenditures Audit Follow Up (Seneca County) A report …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearVillage of Sinclairville – Water Operations (2014M-362)
… bills or ensure that all overdue water bills were relevied on the property tax roll. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … was arrested and charged with falsifying business records in the first degree, corrupting the government in the fourth …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsElba Central School District – Financial Condition (2013M-240)
… by $949,184. Although District officials appropriated on average $413,000 in each of the last five fiscal years to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Fund Financial Data – 2021 Financial Condition Report
… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would … was $20.3 billion, an increase from the previous year’s balance of $3.7 billion. For SFY 2020-21, governmental …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewNon-Emergency Patient Transportation Services (Follow-Up)
… HHC operates 11 acute care hospitals, four skilled nursing facilities, six large diagnostic and treatment …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followExamination of Outstanding Premiums
… examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) participates in the … and identified system enhancement to meet certain DTF’s technical requirements. Key Recommendations Continue taking …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsCompliance With School Safety Planning Requirements (Follow-Up)
… after the issuance of this report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followVillage of Horseheads – Collections (2023M-169)
… funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… displays and cameras. Also, 30 out of 95 assets on hand were not listed in the inventory records. None of …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Fillmore Central School District – Reserve Funds (2016M-386)
… payments. The District’s 2015-16 report on reserves did not include the dates the reserves were established, amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Fund Financial Data – 2022 Financial Condition Report
… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would … was $31.7 billion, an increase from the previous year’s balance of $20.3 billion. For SFY 2021-22, governmental …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataHampton Bays Union Free School District – Claims Processing (2013M-333)
… vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … and the Receiver had accumulated approximately $66,000 in taxpayer funds by the end of our audit period as a result …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Cayuga County – Court and Trust Funds (2024-C&T-5)
… filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Town of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19