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Akron Central School District – Controls Over Compensatory Time (2014M-24)
Akron Central School District Controls Over Compensatory Time 2014M24
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Fleischmanns – Water Fund (2013M-151)
… The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Village of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Pulteney – Financial Condition (2021M-24)
… because it did not receive accurate financial information from the Town Supervisor (Supervisor). We found the Board: … 2013 audit recommendation to appropriate fund balance only in amounts that are actually available, after retaining a … deficits. Did not adopt realistic budgets for each fund from 2017 through 2020. Did not adopt a multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Henrietta Fire District – Financial Condition (2021M-27)
… balance will likely not be used. The Board did not adopt budgeting, fund balance or reserve policies or multiyear … Key Recommendations Adopt realistic budgets. Establish budgeting, fund balance and reserve policies and develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27East Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chappaqua Central School District - Fixed Assets (2022M-186)
… $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as … 25 disposed assets that we examined were not removed from the District’s original asset list. Also, officials … the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Educational Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES … plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the same …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSaratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the … Key Findings The Clerk did not retain source documents to support property tax payments received and did not always … The Clerk did not always remit all tax receipts to the County by the fifteenth of the month following …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Dayton – Audit Follow-Up (2019M-221-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) … The purpose of our review was to assess the Town of Daytons Town progress …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWillsboro Fire District – Financial Controls (2014M-156)
… Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual audit of … annual audit of the Treasurer’s records and document the results in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Comptroller DiNapoli Releases School District Audits
… to determine whether they were appropriate or needed to be disabled. Sensitive information technology (IT) control … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Statement on Passage of Final State Budget
… of the hurtful policies that continue to come from the Trump administration. "We're evaluating the procurement … for when contracts must come to us for review and when a contract must be competitively bid. Our office rigorously …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… average of $11,183. Only three states – New Jersey, North Dakota and Connecticut – experienced a more negative balance … while the state represented 6.1 percent of the nation's population in 2016. By far the largest category of federal … New York State received 84 cents for every dollar it sent in taxes to the federal government …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backOpinion 95-5
… issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… full-time government workforce is expected to increase for the first-time year-over-year since the COVID-19 … experiencing higher turnover or vacancies since last year. For instance, the Department of Probation’s turnover has … to potential applicants through the city’s online job hub. For example, the Department of Citywide Administrative …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… is still a digital divide in rural parts of New York and for low-income New Yorkers who don’t have access or are … subscription. High-speed connections are an imperative for economic development and equal opportunity.” DiNapoli’s … disparities, enhancing broadband is important not only for equity but also for long-term economic competitiveness. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with … that Hamilton misappropriated more than $8,000 in fire company funds by allegedly taking “advance” payments on …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-funds