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State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Livingston County) The board has not adopted policies to sufficiently protect the town's information technology … not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT … as a breach notification policy or online banking policy. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Maximus, Inc.
… had charged DOH the negotiated labor rates, DOH could have saved over $44,000. Key Recommendations DOH should have Maximus adjust its billing practices to move Systems …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Glen Cove – Budget Review (B7-14-16)
… financial risks that the City Council should consider when adopting the 2015 budget. The City continues to finance … that might not be realized. The general fund budget does not appropriately budget and recognize the financing of $201,000 for debt service as a transfer from the originating funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… – Payroll (Schenectady County) Authority officials have designed and implemented appropriate procedures … not adopt a financial management policy and town officials have not developed procedures to address the level of … town-wide and highway town-wide unexpended surplus funds have increased to levels which are excessive in comparison …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… of our audit was to examine the District’s fund balance and identify opportunities for cost savings in transportation … The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were funded primarily with … by approximately $4.8 million in the 2009-10 fiscal year and $3.6 million in both the 2010-11 and 2011-12 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesSpecial Disability Benefits – Special 20- and 25-Year Plans
… disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis … upon entry to police service that did not reveal any evidence of disease or other impairment of the heart, may …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOrdinary Disability – Article 14 Benefits
… because of a permanent physical or mental incapacity; Have five years of credited service; and Be eligible for … service, up to 25 years. It is reduced by 100 percent of any Workers’ Compensation benefit payable and 50 percent of …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityTown of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139A Statement from Comptroller DiNapoli on the Murder of George Floyd
… time, the response must be different. Too many Black lives have been lost or marginalized over the years to racism, … violence. Too many fathers and mothers, sons and daughters have been taken. Too many opportunities have been stolen and dreams deferred. Across our country, …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22V.3.D Accounts – V. Chart of Accounts (COA) Governance
… will be able to access the complete list of Account codes in the SFS. The Account ChartField is five alphanumeric characters in length. Numeric codes are used for all budgetary and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedNewfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Oswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 952 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Hammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Addison – Payroll (2024M-12)
… former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized payments … payroll function. Village officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health: Improper Payments to … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… payroll duties was not under written contract and did not have proper oversight. The accounting firm also kept these … and budget status reports provided by the treasurer, but does not review the bi-weekly payroll until after payroll …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits