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Town of Davenport - Transparency (2018M-85)
… whether the Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Tri-Valley Central School District - Financial Management (2020M-17)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund … through 2018-19, but only used approximately $218,000. The tax certiorari reserve was overfunded by nearly $1.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Arkport - Information Technology (2019M-203)
… sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203State Police Bulletin No. SP-151.1
… change to voluntary Deduction Code 482, NYS Police Inv Foundation, established for members of the New York State Police Investigators … Deduction Code for the New York State Police Investigators Foundation. Effective Dates Effective in pay checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsValley Stream Central High School District – Capital Assets (2025M-16)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… claims from being paid. A proper claims audit ensures that all claims are subjected to an independent, thorough and … and approved. Generally, the Board must audit and approve all claims against the District before directing the … $1.5 million. Audit Summary The Board did not ensure that all nonpayroll disbursements were appropriate, adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: … residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, and the water …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal & School Audits
… to aid in the monitoring of its fiscal performance. The 2024-25 tentative budget includes sewer meter rents revenue of … the village may spend, as the village did not provide salary schedules and most of the expenditures have not been …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34) The office’s annual budget for its … of Social Services, the Rescue Mission Alliance of Syracuse (Rescue Mission) provided homeless services to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… due for summonses issued to vehicles with diplomatic plates. In a follow-up, auditors found DOF officials made …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … had prohibited interests in district contracts pursuant to New York State General Municipal Law. The board member’s … district officials were not familiar with requirements of New York State General Municipal Law as they relate to …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… located in agricultural districts classified as solar electric generation facilities. While agriculture faces …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… and avoid potential pitfalls.” The latest round of fiscal scores are for local governments with fiscal years ending … most of which have a fiscal year ending on May 31. The scores, which are based on self-reported data, also cover 17 … of operating deficits. It generates overall fiscal stress scores, which ultimately determine designations. The system …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for … of $232,000 after the scam was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudOpinion 94-11
… -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in connection with a celebration of the … Whether a board of fire commissioners of a fire district may expend fire district funds in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of … , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , City of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget … sentenced to a one-year conditional discharge. Village of South Glens Falls – Audit Follow-Up (Saratoga County) Of the … City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State Comptroller shall … state purposes, local assistance, capital projects, debt service and general state charges, by fund type, by fund, by … category of expense including local assistance, personal service, nonpersonal service, general state charges, and debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesState Comptroller DiNapoli Releases School Audits
… School District , Holland Patent Central School District , Rochester Career Mentoring Charter School and the Tully … users could use their access for questionable activity. Rochester Career Mentoring Charter School – Procurement … School District Holland Patent Central School District Rochester Career Mentoring Charter School and the Tully …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual financial report (AFR) submissions. … financial transactions in a timely and accurate manner to enable informed decision-making by a fire district’s board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126