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Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the … did not establish which employees were authorized to collect cash receipts or the processes for determining …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Ticonderoga Central School District – Financial Condition (2013M-154)
… Key Findings In recent years the District has struggled with fiscal challenges due to a deteriorating financial … costs and tax increases. The Board balanced its budgets with appropriations of unexpended surplus funds and reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board … ensure that bank reconciliations were performed. Claims to be paid were not presented on an abstract, and Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40High Falls Water District – Water Fees (2015M-153)
… site because the area was determined to have polluted ground water. The District is jointly supervised by the Town …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … and expenditures. Appropriated fund balance was not used to finance operations as planned. The Town accumulated … appropriating fund balance that is not needed and not used to fund operations. Reduce the amount of unrestricted general …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Town of Afton – Budgeting Practices (2013M-304)
… practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango … practices for the period January 1 2012 to August 22 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Opinion 92-39
… of good drinking water and that tenants may indirectly pay for water through increases in rents. Subsequently, however, … in Town Law, §206(7) that a voter on a proposition for the consolidation of special districts must be "the owner … The Court of Appeals stated that "the Supreme Court's latest decision in this area [ Ball v James ] now indicates …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Opinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was … which is customized to meet the particular needs of a municipality may be acquired without competitive bidding … to the exclusion of others (1987 Opns St Comp No. 87-4, p 6; 1986 Opns St Comp No. 86-25, p 41; Gerzof v Sweeney , 16 …
https://www.osc.ny.gov/legal-opinions/opinion-88-35State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… DiNapoli released the following statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new priorities as the state prepares … DiNapoli released the following statement today regarding Gov Kathy Hochuls State of the State Address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… "The Trump Administration’s decision today to formally begin withdrawing the United States from the … on climate change is a shameful move. "I was in Paris to support the development of the Paris Agreement and saw … the commitment and dedication of the global community to proactively address climate change and save our planet. …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 20 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Andes Central School District - Cafeteria Operations (2019M-26)
… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Frontier Central School District - Procurement of Professional Services (2018M-98)
… Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mBethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Village of Newark Valley – Capital Planning (2016M-289)
… The Village of Newark Valley is located in Tioga County and has a population of approximately 960. The Village is … an elected Board of Trustees, which is composed of a Mayor and four Trustees. Budgeted appropriations for the general, water and solid waste funds for the 2016-17 fiscal year total …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… out that details are lacking on spending changes required for balance in the coming years. “New York state is in its … and Governor Cuomo and the Legislature deserve credit for putting us on the right path. The Executive Budget holds … budget. For a copy of the complete Executive Budget Report visit: …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progress