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Town of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … appropriations totaled $204,045. Key Finding Based on our examination, it appears that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… employee or a public accountant, as required by Village Law. Designate another individual to prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Comptroller DiNapoli Releases Municipal Audits
… as of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to … of the court records and reports was inadequate. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Government-Wide Financial Data – 2021 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataPawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve fund. Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Government-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) The village justices did not properly account for all court fines, fees and surcharges. Auditors found, … over the department’s revenue collections. Billings for inspection fees and fines totaling $4,490 were not …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to State Comptroller … billion for counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the … Local government sales tax revenue declined by 78 percent in August compared to the same period last year according to …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustAuditors Find Safety Hazards at Pre-K Facilities in New York City
… York City’s Department of Education’s (DOE) oversight of Universal Pre-Kindergarten (UPK) programs found classrooms … “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and … the New York Citys Department of Educations oversight of Universal PreKindergarten programs found classrooms with …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases School Audits
… and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… non-DOB inspectors failed to spot that a device that keeps doors from opening between floors was defective in elevators … different buildings. The problem could cause elevator doors to open between floors and is considered an imminent … overlooked by non-DOB inspectors, including a non-working emergency phone, an expired extinguisher in an elevator …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… Many social adult day services programs (SADS) in New York operate without regulations or licenses, leaving disabled adults or seniors at potential risk, according to an audit released today by State Comptroller Thomas P. … Many social adult day services programs SADS in New York operate without …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsOpinion 97-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose sole local sponsor is a county. …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Agencies Bulletin No. 601
… Purpose To explain how the OSC e-Government and payroll application (PayServ and Control-D) warnings and time-outs work and how to effectively manage multiple windows in PayServ and PS … use of the payroll applications, users should understand how each of the time-outs works and interacts with the others …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest of Gerald … conducted jointly by the Village of Croton-on Hudson Police Department, the Westchester County District Attorney's … Attorney Scarpino Jr and the Village of CrotononHudson Police Department announced the surrender and arrest of …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… prosecuted by Attorney General Schneiderman’s office, is the product of a joint investigation with the Federal … then-Town of Halfmoon Supervisor Melinda “Mindy” Wormuth, who, in a public corruption case pending in Saratoga County … no matter how rich or how powerful, and that is why my office has aggressively prosecuted over 50 individuals in …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developer