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Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … receipt or disbursement of private funds in its reports to either the State Education Department or the Office of … Also, library officials have not established procedures to effectively record and monitor employee leave accruals, …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… State Police Superintendent Steven G. James said, “The arrest of Ms. Simchik sends a clear message that alleged … Durhamville, was arraigned before Judge Long Gu in Oneida County central arraignment for the Town of Verona Court on …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli Releases Municipal Audits
… of Champion Great Bend Fire District , Chenango County , Jefferson County Soil and Water Conservation District and the … Bend Fire District – Controls Over Financial Operations (Jefferson County) The district has not submitted the required … their records with the monthly treasurer’s report. Jefferson County Soil and Water Conservation District – …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three … The scope of the Statewide Financial System includes the last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… The restoration of planned cuts should be followed by renewed commitment to long-term initiatives that allow for …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetCentral New York Regional Market Authority – Financial Condition (2024M-18)
Determine whether the Central New York Regional Market Authority Board of Directors Board and officials effectively managed the Authoritys financial condition and planned for future capital and operational needs
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Henrietta – Financial Management and Purchasing (2013M-208)
… or procedures to help properly classify individuals as independent contractors or employees, and made payments totaling $175,000 to four individuals as independent contractors, who likely should have been treated … surplus funds to be maintained. Review the Town’s bank accounts and close those that are unnecessary. Segregate …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Fishkill – Fiscal Stress (2013M-188)
… in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town officials loaned moneys between multiple funds, resulting in $10.3 million of outstanding interfund loans at the end of 2012. … balance dropped from a surplus of $765,000 in 2009 to a $1.3 million deficit in 2012, primarily because sewer revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … The Town has two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and … as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Village of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219City of Saratoga Springs – Financial Condition (2012M-201)
City of Saratoga Springs Financial Condition 2012M201
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately … Town of Oyster Bay Financial Condition and Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… budget. The Board has not developed a formal long-term plan addressing the excessive unexpended surplus fund … adopted a breach notification policy, a disaster recovery plan, or a policy that addresses the protection of personal, … and adopt a comprehensive multi-year financial and capital plan. Adopt a breach notification policy and a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … as fund balance, one-time State and federal funding and sale of property, to balance its budget. The City could … 2022-23 fiscal year. Tax certiorari is the legal process by which a property owner can challenge the real property tax …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6State Comptroller DiNapoli Releases Audits
… services, including the Department of Motor Vehicles (DMV), to provide interpretation services and to translate … Auditors determined that due to gaps in the Executive Law, DMV does not have sufficient authority to enforce its … accounting for over 75% of the total customer-facing DMV offices. In addition, auditors determined that DMV’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOpinion 88-45
… that capital notes may be issued by any municipality, school district or district corporation to finance all or …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… cities other than the City of New York, villages and city school districts, General Municipal Law, §9 provides that if …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Beekmantown Fire District No. 1 – Board Oversight (2025M-70)
… 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to review the preparation and filing of required annual … adequately oversee the District’s financial operations to ensure that public funds are managed with accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… learning after the COVID-19 pandemic subsided and remained high with nearly one in three students chronically absent … the 2022-23 school year (SY). The rates were highest for high school students at 34.1%, 7.6 percentage points higher … and Yonkers) and charter schools had the greatest high school chronic absenteeism rates: 64.2% and 52.1%, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-school