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Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate … of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316West Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… report - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District … Determine whether the West Genesee Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… 20 of 39 cash disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited … accurate ECA ledgers. Ensure that all funds are deposited by the close of each school week, as required by District policy. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsUpper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… From 2020 through 2022, restricted fund balance declined by $676,641 (66 percent). As of December 31, 2022, … budgets. For example, expenditures were underestimated by nearly $1.5 million (45 percent) and revenues were underestimated by $215,772 (8 percent) for 2020 through 2022. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Town of Clarendon – Justice Court Operations (2013M-362)
… 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, … revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court revenues have subsequently increased and for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … that are valid and supported. Return excess funds in the tax certiorari reserve to the unrestricted fund balance in the general fund in accordance with the law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mLake George Fire Company - Cash Receipts (2015M-216)
… April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake … to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors elected by … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Town of Oxford – Financial Condition (Chenango County) The board did not receive complete and …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, … Jersey and the Triborough Bridge & Tunnel Authority. The schedule will be modified and updated in response to changes … execution of all project approvals required by law. The schedule is released by the Committee to assist participants …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-recordVillage of Washingtonville – Budget Review (B26-6-1)
… are issued. Under LFL Section 10.10(d), when a village is authorized by a special or general law to incur debt to … with the fiscal year during which the municipality is authorized to issue deficit obligations, and for each … appropriations and an increase of $5,000 from the 2025-26 adopted budget. Additionally, there is a $20,000 …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1Comptroller DiNapoli Releases Municipal Audits
… Plant , Copenhagen Fire Department , Dansville Public Library , Greenlawn Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In today’s fiscal … department money is appropriately spent. Dansville Public Library – Procurement (Steuben County) The board did not …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… the Citizens Hose Company in Shortsville, pleaded guilty to felony theft of nearly $75,000 over a four-year period. “Jill Havens not only exploited the … County District Attorney’s Office when they suspected money was being stolen from the company. A joint …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Madison Central School District and the Starpoint Central School District . “In an era of limited … P DiNapoli today announced his office completed audits of the Madison Central School District and the Starpoint …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire … District officials did not ensure that the District is incurring only necessary overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… for the benefit of the Town of Hempstead and is governed by a seven-member Board appointed by the Town Supervisor. The Valley Stream Union Free School … in the Town of Hempstead in Nassau County and is governed by the Board of Education, which includes five members. Green …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleySalamanca City School District – Financial Management and Payroll (2017M-138)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices and employee … 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial