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Village of Middleport – Water and Sewer Rents (2013M-313)
… was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, 2013. … eight credit adjustments totaling $516 from individual customer accounts and found that none of these adjustments … July 2013. The Clerk-Treasurer did not properly prepare bank reconciliations for water and sewer fund accounts. Any …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Troy – Budget Review (B5-13-20)
… revenue and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. … obligations are outstanding. Key Findings The City’s proposed budget, while generally reasonable, needs … to display a trend of weakening financial position and the proposed increases in revenues for the sewer fund’s 2014 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … policies and procedures or long-term financial plans to govern the budget process or the appropriate level of fund balance to be maintained in each fund. As a result, the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular … The purpose of our audit was to evaluate internal controls over cellular telephones for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … funds were consistently more than the actual expenditures in each of the fiscal years 2008 through 2012. The highway … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… approximately $21.3 million. Key Findings The Board did not ensure that fuel supplies in the parks department … a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the highway and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Contact the Division of Local Government and School Accountability
… Contact the Division of Local Government and School …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8CUNY Bulletin No. CU-577
… Purpose To explain the agency procedures for reporting rate increases … Worker Background The rate increases are pursuant to a Consent Determination entered and filed on October 20, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… how GCIDA established its minimum cost-benefit analysis ratio. GCIDA officials do not adequately monitor businesses’ … analysis. Formally develop a cost-benefit analysis ratio or ratios that meet its needs, is reflective of its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Comptroller DiNapoli Releases Municipal & School Audits
… City of Glens Falls – Sexual Harassment Prevention (SHP) Training (Warren County) SHP training was not provided to all employees and any elected … seven elected officials did not complete the annual SHP training. Additionally, the city excluded seasonal employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2DiNapoli Orders Divestment of Russia Holdings
… of any further investments in them. On March 1, following Russia’s invasion of Ukraine, DiNapoli announced the Fund … restrictions, including divestment. “For over a month, Russia’s unconscionable and immoral invasion has brought … brought on substantial sanctions and his war has made Russia an unacceptable investment risk. As Russia’s already …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsState Comptroller DiNapoli Releases Municipal Audits
… competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Clinton Central School District JordanElbridge Central School District Queensbury Union Free School District and the RemsenburgSpeonk Union Free School District
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… Investigation’s Internet Crime Complaint Center at www.ic3.gov or by calling the Albany FBI Field Office at 518-465-7551 … by filing a complaint online at [email protected].gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesState Comptroller Releases Municipal Audits
… of 20 adopted budgets of various counties, cities, towns and villages across the state to assess whether local … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 … while developing estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits