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Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton Park … as either a library officer or independent contractor, is unclear. Because the treasurer is responsible for the care …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Village of Liberty – Financial Condition (2013M-109)
… purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… and maintained on the imprest basis, i.e. the fund is replenished for the exact amount of the expenditures … account are in the following sections of this guide. It is the policy of OSC that all State agencies obtain the most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … million for the general fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. … the Business Unit’s employment with an outstanding travel advance. If necessary, recovery of funds may include … of the work year must return advances. Travel advances can be issued in SFS in two different ways, either through an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to … students. Auditors reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even though the district's records did not support the students' eligibility to receive …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town is … in the general fund. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Agencies Bulletin No. 145
… Purpose To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain automatic processing of retroactive adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Without clear and concise contract language, the School does not have a firm agreement detailing what services are included. School officials entered into a … and an additional $300,000 for expenses. This contract does not clearly define each party’s responsibilities for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… 14, 2013. Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, which is governed by an elected seven-member Board of Education, … with the LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessState Agencies Bulletin No. 683
… Increment Code system, employees whose base salary is below Job Rate but who are holding a longevity, needed an … employees. A chart listing the Increment Code changes is attached . Agency Actions Agencies must begin using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Yates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… and overhaul its operations, we hope it takes a close look at what we found in this report and our recommendations.” The … discovered, the contractors rarely bothered to figure out what caused them, missing an opportunity to help prevent it …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli Finds Schools Falling Short on Emergency Planning
… audit of safety planning at 19 schools released today by New York State Comptroller Thomas P. DiNapoli. Auditors found … even though plans were mandated nearly 20 years ago. “New York’s schools must be better prepared for emergencies … are safe. Emergency planning must be a priority for all New York schools.” This audit is part of DiNapoli’s …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… disrepair or insolvency. When a not-for-profit cemetery is abandoned, either due to fiscal issues or simply because … and a Permanent Maintenance Fund, the principal of which is to be held in trust for future maintenance and … requirements. The Division’s monitoring and oversight is a critical means through which the State seeks to ensure …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
Monroe County officials failed to properly manage or enforce the countys contract with Tindale Inc for the operation of the countys three golf courses allowing the vendor to retain nearly $250000 that should have been spent on improving the courses even as the operator drifted toward insolvency
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersOpinion 95-11
Whether an individual appointed either provisionally or temporarily pursuant to the Civil Service Law as head of the village police department is entitled to salary increases pursuant to the provisions of General Municipal Law 207m
https://www.osc.ny.gov/legal-opinions/opinion-95-11