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Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor: Granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Central Valley School District - Separation Payments (2018M-153)
… reviewed all 37 separation payments totaling $516,017 made to eligible employees during the audit period and found that, … totaling $113,064. Key Recommendation Establish procedures to provide an independent review of all employee separation payments to ensure they are calculated according to the terms and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. … Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Clarkson - Justice Court Operations (2018M-57)
… were not submitted to the Department of Motor Vehicle (DMV) scofflaw program or not reported or incorrectly reported to the DMV. Key Recommendations Provide adequate oversight of Court … Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if internal controls were adequate to ensure that Company moneys were safeguarded for the period … by an elected five-member Board of Directors, contracts to provide fire protection services to the Towns of Union and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Island Trees Union Free School District – Overtime (2016M-389)
… period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
Town of Italy Multiyear Planning 2017M53
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Agencies Bulletin No. 130
… Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life … panel. Refer to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More Information … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Comptroller DiNapoli Releases Municipal & School Audits
… include: $134,742 from a home improvement store; $25,140 from an online retailer; and $23,242 for furniture and … that the city’s adopted budget for fiscal year 2023-24 and the related justification documents are in material … as appropriated fund balance, one-time state funding, and sale of property, to balance its 2023-24 budget and could …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-67
… If a law partner of a village mayor is appointed to the position of village attorney, the mayor does not have … and it should be noted that courts have held contracts to be improper in certain circumstances even when there is no … of the conflicts of interest statute. This is in reply to your letter stating that the village is considering …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School District , Sodus Central School District … Central School District – Financial Management (Allegany County) District officials have not effectively managed fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office for the Aging (OFA): Long-Term Care Ombudsman Program (Follow … office data may not have been sufficiently reliable for the agency’s use for analysis at the facility, regional … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… to work. My office is prepared to help him through this transition and to make government more accountable and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerComptroller DiNapoli Releases State Audits
… discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of the … to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… city controller’s office did not prepare or provide the council with monthly financial reports, such as … manager did not provide year-end financial reports to the council. Auditors found that over 4,000 transactions totaling … activities and did not complete mandatory fiscal oversight training. To help officials improve their oversight of …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … also erroneously reported an additional 392.54 days worked to the New York State and Local Retirement System. The release of this report was held due to the findings being referred to outside law enforcement for …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Environment, Energy and Agriculture – 2023 Financial Condition Report
… an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local assistance spending growing 33 percent … FTEs above levels as of March 31 in the previous year and 16 FTE positions below levels from March 31, 2012. … of increased spending were in capital projects with a 13.9 percent year-over-year increase and State operations with a …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases School Audits
… by a total of $36.5 million from July 1, 2012 through June 30, 2015, an average of more than $12.1 million per fiscal … funds with balances totaling $35.6 million as of June 30, 2015, four of which were overfunded. Island Trees Union … 100 overtime hours or more in the fiscal year ending June 30, 2016. Auditors found no documentation that 314.5 overtime …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0