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Lyndon Fire District – Disbursements (2022M-132)
… disbursements. The Board: Did not properly segregate the disbursement duties or implement adequate mitigating controls, and it did not properly review disbursement activity. Could not explain what specific … included. Because the Board did not properly review disbursement activities, there is an increased risk for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly … Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsFranklin-Treadwell Fire District – Disbursements (2021M-16)
… totaling $856,347 without Board oversight. Aside from minor exceptions which we discussed with District officials, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs of $745,262, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10State Comptroller DiNapoli Releases School Audit
… Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain adequate records. As a result, … properly supported and for legitimate purposes; however, ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditJericho Water District – Water Use Charges (2013M-395)
… and Treasurer, governs the District. The District’s total revenue for the 2012 fiscal year was approximately $9.5 …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Public Safety – 2022 Financial Condition Report
… of 777 (1.7 percent) from the prior year—were held in 125 State and local correctional facilities, which include: … drop was likely due, in large part, to policies put in place in response to the COVID-19 pandemic). The number of …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and accountability for … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… Objective Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and … disbursements were properly supported and for legitimate ECA purposes. Key Findings The ECA clubs did not maintain adequate records; therefore, we …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsOpinion 89-31
… the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall … Whether the voters of a city may bring a petition to remove an elected city official through recall …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of the Capital Region BOCES , Skaneateles Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and increased … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district public library … which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Opinion 89-5
… issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one parcel) ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one … A county clerk may not charge additional fees for filing a notice of pendency if the notice affects more than one parcel …
https://www.osc.ny.gov/legal-opinions/opinion-89-5The 80/20 Housing Program
… Purpose To determine whether housing developers participating in the … of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program results at four participating … To determine whether housing developers participating in the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programLife Changes: Why Should I Designate a Beneficiary?
… Comptroller Thomas P. DiNapoli When you became a member of the New York State and Local Retirement System (NYSLRS), … is the person who receives your death benefit. If you name more than one primary beneficiary, each will share the … or contingent beneficiary. Include the organization’s full name and address. (Return to Top) Guidelines to Keep …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryOakfield-Alabama Central School District – Budgeting (2016M-172)
… District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Onondaga County – Court and Trust Funds (2025-C&T-3)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2024 through September 3, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Stratford – Supervisor’s Records (2013M-11)
… the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Amenia – Leave Accruals (2013M-361)
… the amount of compensation and leave accruals approved by the Board for the period January 1, 2012 through October … a population of approximately 4,400. The Town is governed by a Town Board which comprises the Town Supervisor and four … not properly maintained. We tested the leave time used by all six highway department employees for whom leave …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361