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State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board has … water operations. As a result, there are no procedures for the accounting records to be maintained for each water …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the … more than necessary when obtaining these services. Town of Liberty – Justice Court Operations (Sullivan County) Auditors … Town of Bainbridge Cortland County Franklin County Town of Liberty Town of Ulster City of White Plains and the Wilton …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Burnt Hills – Ballston Lake Youth Recreation Commission , Cayuga … money is being spent appropriately and effectively." Burnt Hills – Ballston Lake Youth Recreation Commission – Financial … DiNapoli announced his office completed audits of Burnt Hills Ballston Lake Youth Recreation Commission Cayuga County …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … monitoring airport operations and financial condition. For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… The company secretary also inappropriately used a company credit card for personal purchases of at least $1,100 without … Greece, Oyster Bay, Ramapo, Southampton, Tonawanda and Union; and four Cities: New Rochelle, Rochester, Troy and … use was found on computers. In addition, network and application user accounts were not properly managed. Auditors …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Medicaid Program: Overpayments for Therapy Services and Prescription Drugs Covered by … identified $20.1 million in Medicaid payments made by DOH for therapy services and drugs that should have been paid for by Medicare. Department of Health: Improper Medicaid …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… bylaws and nine-member Board what is generally responsible for managing the Company’s financial activities. From January … statements, canceled check images and bank reconciliations for any accounts to monitor financial operations. Therefore, … Company’s financial operations were adequately accounted for, recorded and reported. As a result, the Company had an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials … fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesOverview – State Police Plan
… of credited service and your final average earnings (FAE). For members in Tiers 2 and 5, your FAE is the average of your highest three consecutive years of earnings. For Tier 6 members, your FAE is the average of your highest … years used in the FAE calculation; and Lump sum payment for accumulated sick leave at time of retirement beyond 165 …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and … 31, 2017. Background The Bridgehampton Fire District is a district corporation of the State, distinct and separate … Towns of Southampton and East Hampton and Suffolk County, in which it is located. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Ballston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072LaGrange Fire District – Board Oversight (2014M-127)
… from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. … independent audit of the District’s records is completed in a timely manner. Ensure that the Treasurer is a duly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the … monthly and file annual financial reports with OSC. Adhere to the statutory requirements when adopting the annual budget … an audit of claims before authorizing them for payment to determine if they are accurate, supported by proper …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department … June 1, 2015 through June 22, 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene … Village of Tannersville Water Department Operations 2016M417 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCarthage Central School District – Financial Condition (2014M-138)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … funds, assess current reserve levels and take action to reduce current levels to appropriate levels, if overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138