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Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. … Board members, governs the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We … to cash receipt and disbursement functions. Account for the discrepancies identified in permit fee revenues. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… the Clerk-Treasurer's or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank … and ensure that an independent reconciliation is prepared for the money received by departments and deposited by the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… improper stipends and sold more unused vacation leave than her employment contract allowed. She also has improperly … that they were accurate, supported and complied with her employment contract and/or the Authority’s personnel … checks totaling $290,460 were paid in accordance with her contract. However, we found certain other payments that …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… meeting the intended purpose. Background THLDC is a not-for-profit corporation established in 1966 by the Board of … members appointed by the Town Board and is responsible for THLDC’s general management and financial and operational … Officer and Corporate Administrator are responsible for day-to-day operations including the annual monitoring …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… years, an annual financial report (AFR), 1 which is a required annual financial report, was not properly … District’s financial activities. Background The District is a district corporation of the State, distinct and separate … The elected five-member Board governs the District and is responsible for its overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The Board of Fire … Jay Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report Upper …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fState Comptroller DiNapoli Releases Municipal & School Audits
… City officials could not provide reasonable explanations for their lack of corrective action. Scio Central School … village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of North Warren Central School District , Plainedge Union Free School District and the Tapestry Charter School . In an … exceeding the statutory limit. Plainedge Union Free School District – Financial Condition and …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School and Municipal Audits
… lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City School District – … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … the clerk-treasurer used an inconsistent methodology for estimating water bills. Auditors also found that …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… October’s sales tax collections totaled $1.4 billion for counties and cities, or $74.4 million less than in … local sales tax collections have declined year-over-year for eight straight months,” DiNapoli said. “Our local … Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: … of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between … authority between Business Units within the same fund and for the same purpose as originally appropriated. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) … The purpose of our review was to assess the Eaton No 1 Fire Districts District progress as …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fState Agencies Bulletin No. 2019
… State Agencies Bulletin No 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… medical records storage and awarding of the contract to SK Inc. at a higher cost of $955,000. The department also failed to properly monitor SK Inc.’s contract payments, leading to overcharges. In …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesDiNapoli Releases Report on Environmental Funding in New York State
… The Department of Environmental Conservation (DEC) has experienced staff cuts and constrained funding since 2003 while its responsibilities … declined while funding has barely kept pace with inflation and now is projected to decline,”DiNapoli said. “Our natural …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateComptroller DiNapoli Releases School Audits
… reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are not based on employees’ … The district unnecessarily has online banking access for all of its bank accounts. In addition, district officials …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… My thanks to Tioga County District Attorney Kirk Martin and the New York State Police for their partnership in … Thomas P. DiNapoli’s team, Tioga County District Attorney Martin, and our members. Public officials have a duty to act …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… to grand larceny for stealing $390,178 by using the town’s American Express card for vacations and other family …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-official