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Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – September … Did the Genesee Valley Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… waste and misuse are reduced. A periodic reconciliation of purchases, fuel use, and fuel balances obtained by … fuel tanks will determine whether significant amounts of fuel are unaccounted for. If not properly managed, … the audit period, the Company purchased 11,819 gallons of fuel (gasoline (gas) and diesel) totaling $34,708. Audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Audits
… Chemical Dependence Residential Services (2020-S-49) OASAS is responsible for certifying residential services and … certificates. A program’s eligibility for certification is contingent on the results of an OASAS inspection. Auditors found OASAS is not adequately monitoring programs, is not meeting the …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned … required committees, submitted required reports and met other requirements. They also ensured that transactions …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 95-12
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and Duties … savings banks. You ask whether a municipality and an industrial development agency (IDA) may deposit or invest … Whether a municipality and an industrial development agency IDA may deposit or invest their …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Small Businesses and the Economic Recovery: Work in Progress
… facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small businesses … share of small businesses in New York have reported supply chain difficulties. In October 2021, the Pulse Survey …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsNorth Shore Central School District – Fuel Inventory (2017M-89)
… 2016. Background The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The … operates five schools with approximately 2,650 students, is governed by an elected seven-member Board of Education. … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … and an accountability analysis by preparing a list of liabilities and comparing it to reconciled bank …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wellsville Central School District – Financial Management (2017M-159)
Wellsville Central School District Financial Management 2017M159
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Adirondack Central School District – Financial Condition (2016M-184)
… million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing … financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… accounted for in other funds. However, we found that the allocation method is not based on the cost of actual services … to 11 funds. Key Recommendations Continue to develop an allocation plan based on the direct relationships between the … Town of Riverhead Allocation of Administrative Costs 2012M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… February 6, 2014. Background The Forestville Central School District (District) is located in several towns in … Forestville Central School District Transportation Operations and Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Washingtonville – Financial Condition (2013M-346)
… necessary adjustments to ensure that operating deficits do not occur. Establish procedures to prevent overspending …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Opinion 88-24
… incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member has an interest in a … include use of a tractor and compensation for the spouse's labor. This is in reply to your letter asking whether a town … contract of his or her spouse. If, however, materials or services are provided to a municipality by a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s participation rate was 59%, almost 3 percentage points lower than the rest of the nation. “New York’s labor … unemployment rate was 9.9% in 2020, nearly two percentage points higher than the rest of the nation. By 2021, the … 22.1% of the population in 2021, nearly five percentage points higher than in 2011. Similarly, the number of workers …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakCost-Saving Ideas: Overtime Planning and Management
… legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes … actions relating to overtime, keep in mind that Federal Fair Labor Standards Act provisions (29 USC Sections … the State's Taylor Law (Civil Service Law article 14). Resources Local Government Management Guide: Personal Service …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … appointed the clerk to act as his bookkeeper. However, the New York State Attorney General’s office has expressed the … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits