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Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Akron … while the other two pleaded to a non-criminal disposition. All three were ordered to pay restitution. Town of Carmel – … (Tompkins County) The town clerk did not deposit or remit all tax collections to the supervisor and county treasurer in …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and … rather than the individual assets. For bulk purchases of furniture, equipment, etc., the individual assets must exceed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon … of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal … Court’s database system. The Justices did not ensure that all money received was deposited and recorded in a timely … the Court’s financial records, no one can be certain that all Court money was accurately reported and accounted for. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… through October 2, 2013. Background The Letchworth Central School District (District) is located in the Towns of … Letchworth Central School District Financial Management 2013M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Town of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319DiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … billion, including approximately $980 million scheduled for this month, $1.08 billion scheduled for November and $1.4 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… for men with mental illness at their 160-bed Myrtle Avenue Men’s Shelter (Myrtle) for the period from August 2013 to June …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopState Comptroller DiNapoli Releases Municipal & School Audits
… city controller’s office did not prepare or provide the council with monthly financial reports, such as … manager did not provide year-end financial reports to the council. Auditors found that over 4,000 transactions totaling … activities and did not complete mandatory fiscal oversight training. To help officials improve their oversight of …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23State Comptroller DiNapoli Releases Audits
… the employee to commute between his residence and his main work location. DOH could have avoided these costs if officials had properly designated the employee’s main work location as his official station. Workers' Compensation Board: Annual Audit The board processed claims totaling …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in the halls …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government audits were issued. Garrison Union Free School District – … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … other necessary qualifications, including the required New York State Department of State Security Guard registration. Department of Civil Service: New York State Health Insurance Program: CVS Health – …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsCassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … a plan for the use of the surplus balances in the reserve funds identified in this report in a manner that benefits … policies related to the establishment and use of reserve funds. Review all reserves and determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Comptroller DiNapoli Releases State Audits
… in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … costs, such as property related costs and vehicle expenses, and $17,650 in personal service costs. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits