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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee … water board and water authority finances are commingled to the extent that there is no clear division between the two …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Town of Barrington – Financial Management (2017M-103)
… a population of approximately 1,700. The Town is governed by an elected five-member Town Board. Budgeted appropriations … for public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-1032018 Annual Audit
… to determine whether claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and … in the 2017 annual report to the Board. Continue to work with this Office to identify areas of improvement to …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditVillage of Upper Brookville – Justice Court (2013M-160)
… the JCF. Key Findings Although the Justices have submitted all monthly reports to the JCF in a timely manner, the … with limited oversight. Key Recommendations Ensure that all moneys collected and reported to the JCF for fines, fees … submission of the monthly report. Ensure that deposits of all moneys received are made intact and within 72 hours from …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… the fiscal year in which they were made and that adequate records are maintained for all such advances. Implement a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121State Comptroller DiNapoli Releases School District Audits
… properly accounted for. Deposits were not always supported by school deposit forms or accurately completed bank deposit … of $22,922,337, which is within the limits established by law. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… is located in Clinton County. The Town is governed by an elected five-member Town Board (Board) comprising a … services and may have incurred unnecessary costs by not complying with certain bidding requirements and not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Middlebury – Purchasing (2013M-212)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through June 19, 2013. … composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212State Comptroller DiNapoli Releases Municipal Audits
… five years, and the water fund had an operating deficit in 2019. In addition, village officials did not develop a … financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorWyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background … State laws, and local laws and ordinances. The City has a Mayor, a nine-member City Council, and an appointed …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Bolivar – Community Development Block Grant (2013M-353)
… as well as the unauthorized diversion of Town grant funds. The CCDC overpaid itself $3,000. In addition, several … contractors by the CCDC averaged 21 days after receiving funds from the town. Key Recommendations Refrain from … by the CCDC as well as obtain from the CCDC sufficient funds to pay contractors for all completed work. Establish …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Comptroller DiNapoli Releases State Audits
… identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … at the regional office level that decrease assurance that all permits are appropriately recorded and the correct fees … identifies and reports its assessable expenses in all material respects. The board made minor calculation …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0School Districts’ Energy Performance Contracts (2013-MR-1)
… to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight school districts for the period of October 1, 1998 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… [pdf] , Orangetown [pdf] ; the Counties of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City of Rensselaer [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card accounts were established in a manner that complied with the policy provision …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … accordance with district policies and properly authorized by a designated official. Town of Poland – Internal Controls …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsSecurity Over Critical Systems (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Security Over Critical Systems … (Report 2023-S-24 ). About the Program The Hudson River–Black River Regulating District (HRBRRD) is a New York State …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… (ALN) and the corresponding disbursements of Federal funds or value of assistance for non-cash benefit programs, … and to review the State's administrative and Federal funds cash management procedures for Federal funds. The annual schedule also includes Federal financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards