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Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Wainscott Common School District – Financial Condition (2013M-268)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk … elected members. The District's budgeted expenditures for the 2012-13 fiscal year were approximately $3.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataOversight of Chronic Absenteeism
… Purpose To determine if the New York State Education Department (Department) has taken actions to address chronic absenteeism within New York school districts. The audit covers the period April … To determine if the New York State Education Department has taken actions to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismTown of Paris – Water and Sewer User Charges (2025M-146)
… [read complete report – pdf] Audit Objective Did Town of Paris (Town) officials properly manage the billing, … $175,000 in water rents and penalties on behalf of the Sauquoit Water District (Water District), and … in sewer rents, surcharges and penalties on behalf of the Oneida County (County) sewer district (Sewer …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146State Comptroller DiNapoli Releases Municipal Audits
… City Fire Department and the Village of Port Chester . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … board. Additionally, the board did not establish pay rates for program employees. Cayuga County Water and Sewer …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of the Town of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark Housing Authority , … 75 percent of all fines levied during the period. City of Hornell – Information Technology (Steuben County) The council … of the Town of Franklin Fulton Public Library City of Hornell Lima Public Library Newark Housing Authority City of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Citizens Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The … because they did not provide detailed guidance for the treasurer or audit committee when collecting and … secretary also inappropriately used a company credit card for personal purchases of at least $1,100 without detection …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Endicott -- Budget Review (B17-4-7)
… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlCorning City School District – Procurement (2016M-222)
… audit was to review the District's procurement practices for the period July 1, 2014 through April 26, 2016. … Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $102.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Authority’s claims auditing and cash receipts processes for the period October 1, 2015 through October 31, 2016. … The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The … which was established to provide low-rent housing for qualified individuals, is governed by a six-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements report aggregate data for the State, distinguishing between the governmental … activities of the primary government and component units. In addition, information is provided for each major fund of the governmental and proprietary fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Comptroller DiNapoli Releases Municipal & School Audits
… in cash that was remitted for the four-hour Craft Beer Fest the day of the event, officials could not support the … Heuvelton Central School District – Procurement (St. Lawrence County) District officials did not always comply …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-734
… General Salary Increase. The report identifies all rows where the employee’s salary was automatically increased in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalState Comptroller DiNapoli Releases Municipal Audits
… Treatment Facility , Town of Saratoga and the Vischer Ferry Volunteer Fire Company . “In today’s fiscal climate, … funds that appropriately segregate these duties. Vischer Ferry Volunteer Fire Company – Cash Disbursements (Saratoga … Treatment Facility Town of Saratoga and the Vischer Ferry Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This legislation, proposed by … fully recovers. I thank Governor Cuomo and the Legislature for enacting this important bill quickly.” The new law, … and school districts by: extending the "rollover" period for bond anticipation notes issued in calendar years 2015 …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicTuition Assistance Program – Vaughn College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State … receiving State financial aid payments are responsible for certifying student eligibility. Vaughn College of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-college