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State Comptroller DiNapoli Releases Municipal Audits
… staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the fees … not always record collections in a timely manner during 2023, with an average of 40 days between the collection date … employer retirement contributions by approximately $298,100 in the main operating funds. Henrietta Fire District – …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… along the peninsula are Far Rockaway, Bayswater, Edgemere, Arverne, Hammels, Seaside, Rockaway Park, Belle … ranging from 73.6% in Arverne to less than 2% in Edgemere and Rockaway Park, signaling uneven economic growth … were at medium risk of experiencing disaster in an emergency event with more than two-fifths of Edgemere …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackOverview – Employer Contributions and Rates
… Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As a participating employer, your annual … benefits can be paid. To calculate your annual invoice and bill you for a portion of the cost of your employees’ …
https://www.osc.ny.gov/retirement/employers/contributions/overviewIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Government. Most of these receipts are grants earmarked for specific programs and are accounted for in Special Revenue – Federal funds, such as: Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsAccounts Payable Advisory No. 55
… provided, the SFS will populate the Invoice Received Date with the MIR date from the bulkload transaction. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the … on Separation of Duties, please refer to GFO Chapter XI-A, Section 1.A – Separation of Duties . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214City of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Village of Remsen Audit Follow Up – 2020M-119-F
… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report … in Oneida County. The Village Board (Board) is responsible for managing the Village’s operations. Results of Review … The Board was unable to provide a reasonable explanation for taking no corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fGananda Central School District – Financial Condition (2014M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Village of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… July 1, 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, … Sidney Memorial Public Library Cash Disbursements 2014M252 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Town of Roseboom - Long-Term Planning (2018M-115)
Town of Roseboom LongTerm Planning 2018M115
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of … close gaps in the budget decreases the fund balance that is available to cover unforeseen shortfalls in revenue or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… retirement benefits while remaining a public employee is informally known as "double-dipping," and is prohibited under state law with few exceptions, none of …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Releases Municipal Audits
… pharmacy without the benefit of competition or obtaining price quotes. City of Batavia – Awarding Contracts for Goods … records were not up-to-date to reflect the village’s current financial position. Auditors also found any employee …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsOpinion 90-61
… (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose … Supply Districts (abolishment and reestablishment as water district); (authority to impose benefit assessments or user … the costs of establishing and maintaining a water supply district only on an ad valorem basis, and not on a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Addiction Support Services During Emergencies (Follow-Up)
… Objective To determine the extent of implementation of the three … Services and Supports (OASAS) certifies providers to operate over 1,700 substance use disorder and problem … OASAS conducts unannounced recertification reviews to assess providers’ compliance with regulatory requirements …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… cost savings options. Detailed water audits Meter replacement Better billing and accounting software Infrastructure replacement Better internal controls to adequately measure …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemMonitoring the Green Innovation Grant Program
… as a valuable resource to be harvested and used on site, or filtered and allowed to soak back into the ground, … On the local scale, green infrastructure consists of site- and neighborhood-specific practices, such as … Management Design Manual; provide the Corporation with site photographs, showing project progression at 30, 60, and …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-program