Search
Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … approximately $38.1 million. Key Findings The Board has not adopted written policies for cash receipts, segregated critical duties so that one individual does not control all phases of a transaction, or designed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Middleport – Water and Sewer Rents (2013M-313)
… and sewer rent activity for the period April 18, 2012 through October 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … and deposited water and sewer rents. However, she did not maintain timely, complete and accurate records. For …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Troy – Budget Review (B5-13-20)
… ending December 31, 1993, 1994, and 1995. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Otto – Town Clerk and Tax Collector (2012M-214)
… included in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to avoid imposing late penalties totaling … $102. The Clerk received apparent duplicate payments for tax bills resulting in overpayments totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of York – Budgeting and Financial Oversight (2014M-181)
… December 12, 2013. Background The Town of York is located in Livingston County and is governed by an elected Town Board comprising four Board members and a Supervisor. The Town’s 2014 adopted budget totaled … or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not always adopt …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Sheridan – Cellular Phones (2013M-334)
… a Town cell phone, according to the Town Clerk. The Town does not have established written guidelines or documentation … when payments are due and what is to be done if someone does not reimburse the Town in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… financial condition for the period January 1, 2010 through September 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … totaled over $2.2 million. Key Findings The Board did not adopt a policy or develop procedures to govern the level …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the highway and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Contact the Division of Local Government and School Accountability
… Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 localgov@osc.ny.gov … Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032 Buffalo, New York 14203-2510 Tel … Counties Rochester Regional Office The Powers Building 16 West Main Street, Suite 522 Rochester, NY 14614-1608 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Cherry Valley – Budget Review (B25-4-7)
… the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included more … need to include additional revenues or financing sources in its budget accordingly. Although all other significant … an estimate for Health Center appropriations of $495,000 in the general fund. Our projection of Health Center …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Lockport – Budget Review (B24-1-8)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 2025
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… its annual reporting, as of December 31, 2012, GCIDA had a total of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Comptroller DiNapoli Releases Municipal & School Audits
… city excluded seasonal employees and new hires starting in June or after from the training. Albany County – Sexual …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2DiNapoli Orders Divestment of Russia Holdings
… New York State Comptroller Thomas P. DiNapoli, sole trustee of the New York State Common Retirement Fund (Fund), today announced that he … plunges toward economic crisis, we are protecting our state pension fund by divesting our minimal investments there … New York State Comptroller Thomas P DiNapoli sole trustee of the New …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsState Comptroller DiNapoli Releases Municipal Audits
… of Charlton – Procurement (2022M-5) Town officials did not always seek competition when procuring goods and … competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if purchased off … For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… $728,341 were paid without sufficient documentation. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and increased accountability, … gross salaries and wages. However, the head custodian did not sign custodial employees' time records as evidence of his review of their hours worked and did not preapprove in writing overtime to be worked. …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… New York State Comptroller Thomas P. DiNapoli today warned … funds and other benefits. A screen capture of a scam text: New Yorkers can report allegations of fraud involving the … 8th Floor, 110 State St., Albany, NY 12236. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesState Comptroller Releases Municipal Audits
… 2021 adopted budget. Adequacy of 2021 Budgets – Town of Smithtown (Suffolk County) Town of Smithtown officials adequately assessed the impact of the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits