Search
State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… – Purchase Cards (2022M-27) While the 198 BOCES purchase card charges reviewed were adequately supported and for valid … Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 and two professional …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Middleburgh – Fiscal Operations (2013M-10)
… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …
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-289Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… college for adult learners and preserving access to child care. The budget also fully funds the Metropolitan …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetArea #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … student, teacher or principal PII from being included in public reports or other documents. 5 Online Banking – Before … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyState Comptroller DiNapoli Releases Municipal Audits
… fuel operations, billing errors occurred and the potential for inappropriate use of town fuel to occur and go undetected … The superintendent did not properly monitor and account for the millings inventory or unscreened millings sales. As a … a result, 483 tons of unscreened millings that were sold for $929 should have been sold for $9,875 based on average …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… County) Auditors found that four employees in 2013 and six employees in 2014 did not receive the correct gross pay. … the court clerk properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court (Rensselaer … ensure the clerk is pursuing collections of unpaid traffic tickets. As a result, the court had 17 unpaid tickets during …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Village of Washingtonville – Financial Condition (2013M-346)
… has not developed comprehensive, multiyear financial and capital plans to improve the budget development process. Key … Develop a multiyear financial plan that establishes priorities and goals, considers revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346NY'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 … payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, … Federal pandemic relief funds resulted in New York having a …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesOpinion 98-10
… Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Comptroller DiNapoli Releases Municipal Audits
… audit the supervisor’s records, as required. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces 2019 Fiscal Stress Scores
… by local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 (pre-pandemic). In New York, that includes … are bleak for local governments trying to stay in the black, and many more local governments may be pushed into …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresComplaint Processing (Follow-Up)
… hears, makes findings, and recommends action on civilian complaints filed against members of the New York City Police Department (NYPD). CCRB has jurisdiction over complaints that allege the use of excessive or unnecessary … increased during the COVID-19 pandemic, with CCRB reporting averages of 317 and 430 days to fully investigate …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… school is a public school financed by local, State, and Federal resources that is not under the control of the local … monthly statements of revenue and expenses, and monthly banking transaction reports. The Board did not receive quarterly and annual balance sheets and monthly banking transaction reports, as required by the Agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
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)
… in Essex County. The Department provides fire protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and disbursed $22,718 during 2013. Key Findings The … except for requiring the Department Treasurer to prepare and submit monthly reports to Department officials. …
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
… P. DiNapoli, trustee of the New York Common Retirement Fund (the Fund), released the following statement today in regarding … Facebook CEO Mark Zuckerberg’s Senate testimony. The Fund holds shares in Facebook valued at more than $1 … P DiNapoli trustee of the New York Common Retirement Fund the Fund released the following statement today in …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyTown of Phelps – Financial Management (2015M-70)
… the District has four reserve funds, the purpose and funding levels of the reserves have not been established. The … budgeting process. Develop formal plans for establishing, funding and using reserves. Develop a multiyear financial plan to establish the goals and objectives for funding long-term operating and capital needs. This plan …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70