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XVI.4.B Tax Revenues – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange Transactions (GASB Codification Section N50 … exchange transactions. An exchange transaction resulting in derived tax revenues includes personal income taxes and … such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Comptroller DiNapoli Releases Municipal & School Audits
… period. In May 2024, she pleaded guilty to one count of first degree corrupting the government (B felony) and was … among other issues. Evergreen Charter School – Credit Card Purchases (Nassau County) Credit card purchases were not always properly approved or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mDutchess County – County Bridge Maintenance (S9-13-5)
… 31, 2011. Background The County covers 796 square miles and has approximately 298,000 residents. The County is … The County Executive is the chief executive officer and is responsible, along with other administrative staff, … management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW includes a professional …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Yonkers – Budget Review (B22-6-6)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6State Comptroller DiNapoli Releases State Audits
… that individuals only had appropriate roles assigned. For example, a student had access to a business application … access. Multiple individuals also appeared to have roles for which they had no business purpose. For example, 22 … guidelines for reimbursement. Auditors identified $995 in other-than-personal-service costs charged to the programs …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… audit was to evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. … The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… audit was to review the District’s cash receipt process for extra-classroom activity funds for the period July 1, 2014 through March 31, 2016. … The Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue … State Local Finance Law requires all municipalities and school districts that have been authorized to issue … PatchogueMedford Union Free School District Budget Review B1772 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Oversight of Selected Aspects of Traffic Controls
… with the MUTCD. Develop procedures regarding the camera repair process and update the Electrical Shop Standard …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsWage Subsidy and Transitional Employment Programs
… 18, 2015. Background The federal Temporary Assistance for Needy Families (TANF) program provides assistance and … program requires New York State to engage individuals in countable work activities. Federal funds are provided to … Program (WSP) and Transitional Employment (TE) program. For State fiscal years 2011 through 2014, federal funding …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Thomas P. DiNapoli, Fulton County District Attorney Mike Poulin and New York State Police Superintendent Steven … Thomas P DiNapoli Fulton County District Attorney Mike Poulin and New York State Police Superintendent Steven G …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Carthage-West Carthage Water Pollution Control Facility , City of Long … climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … is being spent appropriately and effectively.” Carthage – West Carthage Water Pollution Control Facility – Cash …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Discretionary Spending
… (Authority) was created in 1975 to use innovation and technology to solve some of New York’s most difficult energy … outreach to obtain multiple perspectives, and information sharing. According to Authority officials, the Authority is … cards. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2State Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … vehicles or ensure that they were used primarily for actual and necessary district purposes in an efficient …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… Services , West Canada Valley Central School District and the West Hempstead Union Free School District . State … plan to use the fund balance to reduce taxes, fund one-time expenditures, pay down existing debt or fund … (Delaware County) District officials have established some adequate procedures to ensure retiree health insurance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance … village hewlett neck treasurers duties …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, … and Franklin in Otsego and Delaware Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84