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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Walton – Bio-Digester Capital Plan (2016M-378)
… if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June … by an elected five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Endicott – Budget Review (B4-15-11)
… and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget exceeds the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Accounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : … supplies and other assets as soon as they are identified. For more information, please refer to Guide to Financial … Updated Reporting Process for the Theft Loss or Misuse of State Assets …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… reports to allow the Board to properly manage the Village’s finances. Key Findings The Clerk did not withhold health … contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The … The Clerk did not maintain adequate accounting records and failed to provide financial information to the Board. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Horseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Opinion 90-19
… is in reply to your letter concerning the relationship between a village and its fire department. You ask us to … Opns St Comp No. 87-6, p 10). Therefore, the distinction between the village fire department and the fire company is … that these same conclusions apply to the relationship between a fire company within a village and the village …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Opinion 94-27
… pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the improvement is to … undertaken pursuant to section 200 (see, e.g., 1981 Opns St Comp No. 81-353, p 385; 32 Opns St Comp, 1976, p 85; 27 … Office with respect to any such act. December 31, 1994 Murray N. Jacobson, Esq., Town Attorney Town of Clarkstown …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Machias Fire District – Financial Operations (2026M-14)
… [read complete report – pdf] Audit Objective Did the Machias Fire District … and forward to June 18, 2025 to review Annual Financial Report (AFR) filings. Understanding the Audit Area A board of … A fire district treasurer (treasurer) should record and report financial transactions in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14State Contract and Payment Actions in November
… payments. More information on these contracts and payments is available at Open Book New York . Major Contracts Approved … Winter World University Games. $1.5 million to the Saranac Lake Civic Center, Inc. for a portion of the design, … furniture and equipment costs to upgrade the Saranac Lake Civic Center to support the Center’s hosting commitments …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in December
… Office of General Services - Design & Construction $10.4 million with Michael A. Ferrauilo Plumbing & Heating … of Health $137.3 million with Execusearch Holdings LLC for the staffing of COVID-19 vaccination and testing sites. $10.2 million with Public Consulting Group LLC for New York State Medicaid program asset …
https://www.osc.ny.gov/press/releases/2022/01/state-contract-and-payment-actions-decemberCity of Newburgh – Budget Review (B22-6-10)
… proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter … expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is no … revenue and amend as necessary. Review the estimates for New York State Touring Route Program revenue and expenditures …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10DiNapoli: 31 School Districts Designated in Fiscal Stress
… Stress Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 districts in fiscal … balanced to avoid fiscal problems going forward.” From SY 2019-20 to 2024-25, school districts spent $4 billion of … pandemic relief funding. With this funding dwindling, in SY 2024-25, districts reported spending only $317 million in …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressComptroller DiNapoli Releases School Audits
… District , Sauquoit Valley Central School District , Sharon Springs Central School District and the South Mountain … of approximately $200,000 for the 2015-16 fiscal year. Sharon Springs Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… of the accounts in a ledger kept by double entry, with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal, the ledger from which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21DiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Thomas P. DiNapoli said, "I thank District Attorney Brooks Baker and Sheriff James Allard for bringing Mr. …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… D felony, offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay … the Comptroller alerted the town. “The town’s misplaced trust in this clerk enabled her to steal and steal again,” … the timely deposit of all fees collected and monthly bank reconciliations. Read the audit report here: …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftHyde Park Central School District – Financial Management Practices (2012M-172)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess … Hyde Park Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m