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State Comptroller DiNapoli Releases Municipal Audits
… to ensure that all collections were accurately accounted for, and discrepancies could be promptly identified. As a … County) The clerk did not record, deposit, disburse or report all money collected in a timely and accurate manner. … a total of $40,253, and did not document the rationale for the process that was followed. Village of Port Jefferson …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Genesee Valley Board … restricted funds that could have been refunded to school districts and overfunded two reserves totaling $1.9 … not adopt a written reserve fund policy. Ogdensburg City School District – Medicaid Reimbursements (2022M-52) The …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user behavior, … assign key responsibilities and explain the consequences of policy violations. The governing board should provide … to all computer users; and ensuring there are procedures in place to monitor compliance with policies. Your unique …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the … Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company … does not maintain a record of daily cash balances in the checking and savings accounts and cannot perform …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialVillage of Middleburgh – Fiscal Operations (2013M-10)
… 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The … fiscal year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… uncertainty for those that depend on state aid. The full financial and economic implications of this budget will …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesIndustrial Development Agency Board Governance (2017-MS-1)
… Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight of the IDAs’ operations for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 98-10
… Village Law, §6-602 provides that the streets and public grounds of a village constitute a separate highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Village of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346State Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. New York City Department of Small Business Services – Selected Programs to … – Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35) The Rechargeable Battery Law …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli Announces 2019 Fiscal Stress Scores
… of fiscal stress for the fiscal year ending June 30, 2019. Lists Municipalities in Stress for Fiscal Year Ending 2019 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresComplaint Processing (Follow-Up)
… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… is about $265,000. Key Recommendations Attend training courses for accounting that cover the preparation of bank …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206NY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York Common Retirement Fund (the Fund), released … and its investors that it is taking steps to uphold its terms of service. It needs to show that it has the ability to protect …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management