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Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four … the inherent internal control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect … without any additional verification or assistance by her Deputy. With these incompatible duties, the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal Agency and the … Agency’s operations as a separate and independent entity with its own governance structure and separate and distinct … payments to the affected taxing jurisdictions consistent with statutory requirements. Cease making commercial loans …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of … are elected by Oswego City School District residents. The Library’s operating expenditures were approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… CFO’s 2022-23 financial records and reports as required by New York State Village Law (Village Law) Section 4-408. … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. … the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Town of Butler – Highway Asset Accountability (2024M-115)
… the Town of Butler (Town) officials adequately safeguarded and accounted for Highway Department (Department) assets. … Key Findings Town officials did not adequately safeguard and account for Department assets. As a result, there is an … not complete an inventory list of highway machinery, tools and equipment or provide one to the Town Board (Board) since …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and … benefits to a property management and redevelopment company rather than directly to the businesses leasing those …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of Somerset – Budgeting for Sales Tax (2016M-419)
… 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. … Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings District … cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could range between … audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mCUNY Bulletin No. CU-730
… increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees Employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF are affected. Effective Dates Changes effective in paychecks dated January 27, 2022. OSC Actions At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increaseFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… I appreciate the work of Comptroller Thomas P. DiNapoli’s team, Tioga County District Attorney Martin, and our members. … was referred to DiNapoli’s office, which launched an investigation. The ensuing investigation found Halstead took $23,519 in cash from the …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… William Storrs, a former fire chief and treasurer, was arrested today for stealing $101,000 from the Marbletown … William Storrs a former fire chief and treasurer was arrested today for stealing $101000 from the Marbletown …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… responsibilities. Section IV of the Order required that, by 2005, each covered agency seek to purchase enough energy … needs. This target percentage increased to 20 percent by 2010. Key Findings Each of the 15 State entities made … renewable energy purchases to 20 percent of usage by 2010. Previously, only about one quarter of them had met …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Batavia , Town of … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … agencies such as the Internal Revenue Service and Office of the State Comptroller. Find out how your government …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Town of Maryland , Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget … for property and equipment not owned by the district. Webster Public Library – Board Oversight (Monroe County) The … County Town of Maryland Three Town Fire District and the Webster Public Library …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $356,000 were not competitively procured, as required by state law and the village’s procurement policy. In … 36 claims totaling approximately $171,000 were approved by department heads after the claims were paid, five paid claims ($6,800) were not approved by department heads and 23 claims totaling approximately …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0