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Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … procurement policy. The Board did not audit, or cause to be audited, the Treasurer’s records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting … annual audits of the Court’s financial records, no one can be certain that all Court money was accurately reported and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140North Greenbush Common School District – Budgeting (2016M-112)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … through first grade and then pays tuition for its students to attend one of four other school districts, is governed by … policy. Unrestricted fund balance reductions should be made in a manner that benefits District residents. Such …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationVillage of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We found … documentation is presented as to where the money should be allocated. Transfer all bail money that is over six years …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Accounts Payable Advisory No. 31
… utility invoices for payment Guidance : It has come to our attention that some Business Units are not separating … processing utility payments. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.L.2 - … 1, 2013 involving commodity and transmission charges must be reviewed and, where necessary, reclassified to the proper …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … budgets with realistic estimates that enable operations to be financed without relying on non-recurring revenue sources. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the District's unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in … as of December 31, 2012. Further, these deficits will be substantially greater as of December 31, 2013, as a result …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Eligibility, the Benefit and Filing – Police and Fire Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … a pension equal to: 1/60th (1.66 percent) of your FAS for each year of service credit; and 1/60th (1.66 percent) of your FAS for each year of prior service, including prior service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … estimates for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … an independent contractor to determine if he or she should be designated as an employee. Audit and approve all claims …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297DiNapoli Releases Bond Calendar for June and July
… of $6.06 billion include $2.64 billion of new money and $3.42 billion of refundings and reofferings as follows: $4.52 … New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyDiNapoli Releases Bond Calendar for March and April
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… valued at $113,000, 51 assets worth $38,000 could not be located. The missing assets included laptops, digital … and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and the start of the pandemic that we are still trying to recover from economically and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines how the state … and knew the correct numbers, the numbers continued to be underreported. The public was misled by the highest level …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… from gaming activities and problem gambling. “The lottery generates billions of dollars each year for New … Require the Gaming Commission to report regularly on how actual casino revenues to the state and job numbers … Revenues and Problem Gambling in New York State Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … financial plan, which would allow District officials to identify developing revenue and expenditure trends, set … funding levels and conditions under which the assets will be used and develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … required. We compared the costs of the filters purchased to the costs from other vendors in the area and noted that … the one for fuel, to determine whether cost savings may be achieved. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212