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State Comptroller DiNapoli Releases Municipal Audits
… using proper accounting procedures. The town’s fund balance accounts had errors totaling $833,153. For example, … the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in the bank … a timely manner. Officials also did not monitor employee internet use. Although the town’s computer and internet use …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsTown of Caledonia – Financial Management (2013M-363)
… The Town of Caledonia is located in Livingston County and is governed by an elected Town Board comprising a Supervisor and four Board members. The Town’s 2013 budgeted … million. Key Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363DiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… cost burden of more than 50% of their income going to pay for housing, according to a report by State Comptroller … Previous reports focused on poverty and food insecurity. “For too many New Yorkers, finding and keeping an adequate and … 2.9 million households paying 30% or more of their income for housing. This constituted 38.9% of households, the 3 rd …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestState Comptroller DiNapoli Releases Audits
… the fund balance estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… did not provide adequate oversight of financial operations and cannot be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws and supplemental financial policies and procedures. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Office of Operations: 2025 Virtual Fall Conference
… for your interest in the Office of Operations 2025 Virtual Fall Conference. By attending any of the courses below, you … if you have questions or need assistance. COURSE SCHEDULE Monday, October 6 9:00 – 10:30: Procurement Record …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedState Comptroller DiNapoli Releases School District Audits
… School District – Extra-Classroom Activity (ECA) and Scholarship Funds (Chautauqua County) ECA and scholarship funds were not properly accounted for and … payment. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsOffice of Operations: 2024 Virtual Fall Conference
… Thank you for your interest in the Office of Operations 2024 Virtual … required. WHO SHOULD ATTEND This conference is intended for State agency staff who have responsibility for adding vendors, procurement, payments, accounting, … This conference is intended for State agency staff who have responsibility for adding …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conference-archivedTown of Maryland - Financial Management (2018M-121)
… general and highway funds increased by $450,000 and, as of December 31, 2017, was 83 percent of 2017 expenditures. Over the last three years, conservative … budgeting led to combined overestimated expenditures of $495,000 and underestimated revenues of $226,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of Saranac Lake within its borders. … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the … processes. Not all checks were signed by both the President and Treasurer. Key Recommendations Maintain and … bank accounts. Prepare and provide accurate monthly and annual reports to the Board and file accurate annual reports …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mState Comptroller DiNapoli Releases Municipal Audits
… intact. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… without seeking competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… and fees were generally recorded accurately and deposited in a timely manner. The justices submitted monthly reports … but were not always remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Town of Hunter – Information …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… New York State Department of Environmental Conservation’s (DEC) inadequate monitoring and enforcement has resulted in … private forest landowners who submit and follow a DEC-approved forest management plan for their property to … programs hinge on the efforts of both the localities and DEC. DiNapoli’s report found weaknesses in several aspects of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… malfunctioning distribution system controls, storage tank overflows, theft and underground leaks. You can save …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemOversight of Homeless Shelters (Follow-Up)
… of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The Office administers many … of the five recommendations included in our initial audit report Oversight of Homeless Shelters Report 2015S23 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followVillage of Akron – Selected Financial Activities (2016M-133)
… of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, … approximately $6 million. Key Findings We reviewed water and sewer billings to 53 customers and found that seven were …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133State Comptroller DiNapoli Releases Year-End Accomplishments
… on the use of reserve funds by local governments and school districts to pay for Sandy-related expenses. Launched …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishments