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Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over information … were under-estimated and expenditures over-estimated for all three fiscal years. The unrealistic budgets caused total …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … one-time State and federal funding and sale of property, to balance its budget. The City could face a shortfall of $ 387,000 for parks revenue. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … Key Recommendations Work to reduce the deficits in all the major funds and develop a realistic plan to … on reasonable revenue and expenditure estimates. Review all interfund advances, determine the actual amount owed each …
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)
… Purpose of Audit The purpose of our audit was to examine potential cost … The Town’s 2011 and 2012 budgeted appropriations for all funds were approximately $10 million and $10.1 million, … document the reason for deletion of cases and ensure that all tickets issued are processed. Ensure that the clerks …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… for properly. We found numerous errors and irregularities, from adjudicating traffic tickets to recording, collection … Key Recommendations Reimburse the amounts the accounts are short and bring the records and reports up-to- date. Properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, … water and sewer funds for the period January 1, 2008, to December 31, 2011. Background The City of Saratoga Springs … significantly increased from $165,723 on December 31, 2006 to $6.2 million on December 31, 2011. As of October 31, 2012, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… internal controls over selected financial operations for the period January 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. The Town is governed by the Town Board which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A … Environmental Conservation – Oversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18) To encourage the … Metropolitan Transportation Authority–Long Island Rail Road – Rolling Stock Programs Department – …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Office of Children and … managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive … remittances. Auditors found Tri-State did not comply with all contract requirements, such as hours of operation and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable … school district or district corporation to finance all or part of the cost of any object or purpose for which …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt … as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes of such … has been made in the budget to pay debt service from funds other than funds from the reserve fund). We also note …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… days late. Properly audit and approve all claims before payment. We reviewed 257 disbursements for claims paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Audits
… auditors determined that HTFC is making program payments to property owners for the correct number of units and that … by project owners, but found opportunities for HTFC to better ensure it receives all the information it should from USDA that would allow HTFC officials to sufficiently monitor individual projects. Department of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… SY 2022-23: Large city public schools (Buffalo, Rochester, Syracuse, and Yonkers) and charter schools had the greatest … among other initiatives. School districts like Buffalo and Syracuse have also launched their own efforts, and federal …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolOpinion 2000-22
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town … or her law firm. The attorney, however, would be required to disclose his or her interest in the contract. The attorney … compensated services for private clients in relation to any matter before any town agency for which the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Comptroller DiNapoli Releases Audits
… State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… offenses. Incident rates climb with grade level: middle or junior high schools had 13.6 incidents per 1,000 students and … 40 percent of all, or 1,034 schools) compared to middle or junior high schools (11.4 percent) and senior high schools …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearState Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … payments not automatically processed. Affected Employees: All employees in Bargaining Unit 01 or Bargaining Unit 21 … Mass Salary Additional Pay Report This report identifies all employees receiving an automatic increase for Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Municipal & School Audits
… village board to audit all claims against a village before payment is made, the board did not perform a thorough and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1