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City of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… to the City Council and City officials for the effective management of operations. Key Findings The City Council and … not have adequate financial information for the effective management of operations and, as a result, the City lost its … Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1West Webster Fire District – Financial Management (2023M-23)
… managed fund balance. Key Findings The Board did not effectively manage fund balance or ensure that the … with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … appropriated fund balance was used. The District did not have a written multiyear financial plan and comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Village of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a … is provided only to specified persons and only based on the needs associated with their job functions. Adopt and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we … making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Comptroller DiNapoli Releases State Audits
… totaling over $4,600 for employee payroll advances, which is prohibited. Port Authority of New York and New Jersey: …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 2000-11
… as otherwise provided by law," all appointed officers for which a term of office is not fixed in that section serve … of the superintendent. Memoranda in the bill jacket for chapter 621 of the Laws of 1952 indicate that the intent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Reporting Unclaimed Funds to New York State
… New York State’s Abandoned Property Law requires certain … guides Abandoned Property Law Voluntary Compliance Program for first time reports and correcting previous …
https://www.osc.ny.gov/unclaimed-funds/reportersOpinion 95-32
… Laws of 1992. Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller DiNapoli Releases School District Audits
… County) District officials did not appropriately track and inventory IT equipment. They did not adopt a … district had 250 unneeded network user accounts, including two with administrative permissions, and the assistant … (Lewis County) While the board and district officials made some progress in implementing prior audit recommendations, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Financial Services (DFS): Oversight of the Title Insurance Industry (2017-S-10) While DFS has worked to strengthen its oversight of the industry through the regulatory process, enforcement …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsAssessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… mandates included in these statutes, which direct the State Comptroller and the Chair of the Board to ascertain the … Compensation Program (Program) and assessing these costs on participating insurance carriers, self-insurers, and self-insured political subdivisions of the State. Key Findings The Board has adequate procedures in …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… the Budget’s (DOB) Enacted Budget Financial Plan forecast by $1.7 billion, according to the monthly State Cash Report released by State Comptroller Thomas P. DiNapoli. “The revenue news … of the Budgets DOB Enacted Budget Financial Plan forecast by $17 billion according to the monthly State Cash Report …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Village of Fort Plain – Leave Benefits (Montgomery County) Village … or supported by village records. As a result, 133 hours of accrued comp time, valued at approximately $4,600, was not … time and attendance records. In addition, 33 hours of comp time and eight hours of personal time, valued at …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Website Accessibility
… the vendor sites where they can be obtained. These links do not indicate an endorsement of the products and are … file viewer and converter programs to enable those who do not have MS-Word or have another version of MS-Word to … Microsoft offers Microsoft offers to enable those who do not have MS-Excel or have another version of MS-Excel to …
https://www.osc.ny.gov/help/website-accessibilityState Health Department Should Improve Enforcement of Nursing Home Violations
… is frequently inspecting nursing homes and acting quickly on serious complaints, auditors found that some facilities … grateful to State Comptroller DiNapoli for shedding light on this serious problem. Far too many of our nursing home …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsCity of Glen Cove – Budget Review (B7-15-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The City projects that, as of December 31, 2015, it will have unassigned fund balance deficits totaling approximately … $315,000 for the payment of tax certiorari refunds, which have averaged $848,000 over the last three years. City …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17