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Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro … is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over Claims Processing … announced his office completed audits of the Schuyler Heights Fire District Village of Voorheesville Willsboro Fire …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include … Cross-references to other claims if the total travel claim is spread among multiple vouchers. For example, a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called … a link to the Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction … (deficiencies) for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … Determine whether the Gowanda Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… accurately record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real … supported, properly authorized, approved before payment, for valid purposes or properly reported to the board. … totaling $1.7 million and determined: none were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Authority Contracts on Open Book NY
… categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … the Act, fewer State authority contracts are reported on Open Book New York in comparison to State agency …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
State Comptroller Thomas P DiNapoli issued a report today detailing the impact of federal aid on New Yorks municipalities and school districts
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … chief to commute to and from his place of employment in New York City. Auditors also identified questionable charges …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… Look up definitions for terms used in the NYSLRS Contribution …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases School Audits
… School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement … School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union Free …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons found … within the boundaries of the municipality to a place for treatment of such illness or injury. Therefore, since section …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… State Comptroller Thomas P. DiNapoli, Acting Essex County District Attorney Michael P. Langey, and New … assigned to this case, the Comptroller’s Office, and the Essex County District Attorney’s Office for their … of the Town of Moriah Ambulance Squad and also worked for Essex County as an Emergency Medical Technician (EMT). As …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14k