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Comptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and … reports were submitted to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and … adopted budgets that inappropriately allocated $223,080 in state retirement contributions and medical insurance costs …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… depending on market conditions, $454.8 million to refund a portion of certain outstanding General Obligation bonds to … of the Comptroller of the State of New York on March 16, 2021, as set forth in the Notice of Sale published in The Bond Buyer on March 11, 2021. The bonds will be dated as of the date of delivery, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsMessage from the Comptroller – 2023 Financial Condition Report
… continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for … billion, or 38 percent, of the State’s All Funds receipts in SFY 2022-23. This aid supports health coverage for nearly 9.4 million New Yorkers and plays essential roles in programs including K-12 education, mass transit and social …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerExtra-Classroom Activity (2015-MR-5)
… of education (Board), for, by or in the name of a school, student body or any subdivision thereof." Extra-classroom … normal and appropriate extra-curricular activities of the student body. Key Findings Boards and District officials did … should ensure that the Treasurer, faculty advisors and student treasurers are follow the District’s cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Lewis County – County Bridge Maintenance (S9-13-3)
… The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … not determine if the County had responded to these flags in a timely manner. For the remaining 39 flags, the County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Seneca Falls – Justice Court (2013M-89)
… liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … prepare monthly accountabilities, deposit cash receipts in a timely manner, adequately segregate the court clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Length of Service Award Programs (2014-MS-1)
… GML establishes the activities that can be included in the point system and specifies the maximum number of … we audited did not adopt LOSAP point systems that were in compliance with GML and one Sponsor applied its point system in a manner that was inconsistent with GML. As a result, 14 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … by an aggregate of more than $126,000, which is more than a 12 percent average shortfall. As a result, at the end of 2012 the Town had a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Town of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Greenwich – Justice Court Operations (2014M-023)
… June 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The Village is governed by an elected Board of Trustees … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by … bank accounts to the Department’s checking account. In addition, four transfers totaling $8,600 were made from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025State Comptroller DiNapoli Releases Municipal and School Audits
… the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0DiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… supply chain. “The devastating loss of life in the Rana Plaza garment factory collapse in Bangladesh still …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsDiNapoli Orders Divestment of Russia Holdings
… and continued his prohibition of any further investments in them. On March 1, following Russia’s invasion of Ukraine, … announced the Fund would freeze all new investments in Russian companies and review the Fund’s current holdings … investments there and restricting any further investments in Russian companies.” Securities covered by the restriction …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … As a result, the school did not correctly calculate state aid attributable to students receiving special … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… for safety and quality of life on state waters in accordance with Navigation Law. However, auditors … Directly to eMedNY (Follow-Up) (2020-F-4) An audit issued in December 2018 identified up to $8.7 million in improper payments for Part B deductibles and coinsurance. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-audits