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Town of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials may have reduced BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Department funds. The Board and membership did not review bank statement activity. No one ensured that cash receipts were … Board and membership should have performed a review of the bank statements, including canceled check images, on a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… information such as the purchase cost, current value and salvage value was not recorded. 44 capital assets totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius Central School District – Professional Services (Madison County and … accordance with the terms of the agreements. Tioga Central School District – Cash Management (Tioga County) Interest …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewTravel Advisory No. 3
… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 88-49
… of Barber , 198 Misc 135, 100 NYS2d 668, affd 278 App Div 600, 101 NYS2d 924, 278 App Div 727; 103 NYS2d 661; Kingston Associates v La Guardia , 156 Misc 116, 281 NYS 390, affd 246 App Div 803 285 NYS 19; Rappel v Roberts , 79 Misc 2d 201, 359 …
https://www.osc.ny.gov/legal-opinions/opinion-88-49DiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is not tracking or analyzing … The state agency in charge of the oversight and inspection of 561 state and local correctional facilities …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsComptroller DiNapoli Releases Municipal Audits
… the district’s financial activity. The treasurer recorded all transfers between bank accounts as revenues and … The town supervisor’s secretary performed virtually all payroll functions without sufficient compensating … (Orleans County) The board did not properly authorize all capital projects, monitor activity and approve the close …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… Plans and Trust Funds, and investment group As You Sow has been withdrawn. “FirstEnergy is taking important … said Amelia Timbers, Energy Program Manager at As You Sow. Since 2010, DiNapoli has reached agreements with 12 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyOpinion 2002-3
… of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the activities … of recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3DiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… understand,” said DiNapoli. “Because local authorities fly so low under the radar, operating without the oversight … of local authorities were: Westchester (46); Nassau (31); Erie (29); Suffolk (29); Monroe (26); Orange (25); and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County … is the total funds that White illegally stole from the state pension system. White’s mother was a pensioner, vested in the New York State and Local Retirement System (NYSLRS). At the time that … New York State Comptroller Thomas P DiNapoli and Orange County …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-case