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Comptroller DiNapoli Releases State Audits
… suppliers. Metropolitan Transportation Authority: Subway Service Diversions for Maintenance and Capital Projects … The public was not adequately informed about diversions, shuttle bus service was not planned using current ridership data and the …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … board deems necessary to protect the village against claims and actions for damages by third parties arising out … 1966, p 491). These conditions may include requiring the submission of a financial report on the receipts and …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… claimed excess BOCES aid for their component districts for facility rental costs. This occurred because they improperly included total facility rental revenue received by BOCES without deducting … claimed excess BOCES aid for their component districts for facility rental costs This occurred because they improperly …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Comptroller DiNapoli Releases Municipal & School Audits
… reduced the effectiveness of managing the district’s financial condition. The board and district officials also … district officials presented to taxpayers and the district’s actual operational results during the audit period were … not approved by the board before the transfer was made. Riverhead Central School District – Financial Operations …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board … policies to sufficiently protect its IT assets. Greece Public Library – Information Technology (Monroe County) … his office completed audits of Town of Canandaigua Greece Public Library Industrial Development Agency Board Governance …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga … District , City of Glen Cove , Town of Minerva , Pine City Fire Department and the Village of Port Chester . "In today's … money is being spent appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… in long and short term loans to finance eligible clean water and drinking water projects. The following describes … finance eligible clean water and drinking water projects. Source of Funds: Proceeds of revenue bonds issued by EFC … To provide short term financing for clean water projects. Source of Funds: Funding comes from Capitalization Grant …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsHoltsville Fire District – Financial Management (2025M-4)
… fiscal activities and safeguarding its resources. To properly manage financial operations, the board should … that will be available at the end of the fiscal year to use towards the next year’s budget and the expected real … not greater than necessary. Reserve funds are established to provide resources for an intended future use with a clear …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Geneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172State Comptroller DiNapoli Releases Municipal & School Audits
… until the Cayuga County Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized … used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay and paid five employees a … officials did not obtain board of education approval prior to disposing of vehicles, or promptly remove unused vehicles …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Accounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to … 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a … on selecting the appropriate payment terms to maximize early payment discounts, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsSchalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … of operations and fund balance figures were inaccurate due to money being transferred to and accounted for in the general fund that should have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Johnsburg – North Creek Water District Charges (2023M-51)
… annual water revenue) in water revenues it was entitled to . Officials did not: Ensure services provided by the contractor were billed to the customers. Identify and bill all new water customers. … all water rates were Board-adopted and accurately charged to customers. Perform an annual audit of the Water Clerk’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Town of East Hampton - Budget Review (B20-7-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10