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Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mReal Property Tax Exemptions Administration (2017-MR-4)
… The purpose of our audit was to determine whether town assessors were properly administering select real property … or social activities and other such considerations. Assessors are responsible for granting and tracking real … and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that lacked applications, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Beacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLong Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
Norwich City School District Financial Condition and Cafeteria Operations 2014M143
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … so, and the District, as a result, made more than $810,000 in unauthorized payments. The Board has not established a …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingTown of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A … first-time enrollment. A prior audit, issued in September 2020, found that CUNY was not effectively matching course … one was no longer applicable. Department of Environmental Conservation – Oversight of New York State Forest Tax …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and … being spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals … announced his office completed audits of the Baldwinsville Public Library City of Lockport the Town of Saranac and West …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… channel subscription, plane tickets and at a spa and nail salon. She also used the Fire Department’s debit card to make …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli Releases Municipal Audits
… Conservation District and the Village of Woodsburgh . “In today’s fiscal climate, budget transparency and … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… the New York State Financial Cycle as previously outlined in Chapter II New York State Financial Accounting: Establish … plans; and Evaluate financial performance against plans. In the establish control phase, the SFS records the … plans made by agency management are also recorded. In the execution phase, the SFS processes vouchers and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… plan reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. … collective bargaining agreements, which will begin expiring in May. “My office’s full analysis of the FY 2022 budget and the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetOverview – Membership and Enrollment
… System (NYSLRS) is one of the largest retirement systems in the United States with more than 1.2 million members, … the best-managed and best-funded public retirement systems in the nation. NYSLRS administers two distinct systems: The … lifetime defined pension benefit . New members will lock in the benefits of Tier 6. Other advantages of membership …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewCentral New York Regional Market Authority – Financial Condition (2024M-18)
… more than budgeted and the 2022-23 FY commercial lease revenue was $316,500 (36 percent) under budget. If officials … time records, logs or reports showing when he worked or what he completed. The Board did not ensure a thorough … performed prior to buying a $2.3 million warehouse that is currently vacant and not generating any income. Officials …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Henrietta – Financial Management and Purchasing (2013M-208)
… 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town … a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not … of ethics policy and entered into contracts that resulted in a Board member having a prohibited interest. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Fishkill – Fiscal Stress (2013M-188)
… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… if it used assets that it already owns to process and print payroll checks in house rather than using a contractor …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107