Search
State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of Maryland Three Town Fire District and the Webster Public Library
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRockland County – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the County’s adopted budget for the 2013 fiscal year are reasonable. Background … revenue and expenditure projections in the adopted budget that are not reasonable and could result in an …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… Attorney General Eric T. Schneiderman today announced the arrest and arraignment of Gail E. Cesternino (46), for … Attorney General Eric T Schneiderman today announced the arrest and arraignment of Gail E Cesternino 46 for allegedly …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Clifton Park-Halfmoon Fire District No. 1 , Clifton Park Volunteer Fire Department , Town of Fishkill , Hamburg Industrial Development Agency , Town of Hebron , … and four recommendations were partially implemented. Hamburg Industrial Development Agency – Project Approval and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Operational Advisory No. 32
… “Related Voucher” must be linked to the transaction and no additional documentation is required. The description … ID. Use Supplier ID: 0RSNGLPYMT - ROA Single Payment Refunds The refund is from a vendor for items purchased with … Use Supplier ID: 0REMPLYREF - ROA Employee Refunds and Returns Medicaid/HIT/BHP Refunds – specific to DOH …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Inlet Common …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… governments for the next fiscal year. Overview of the Role of the Office of the State Comptroller [pdf version] … property tax cap role of state comptroller …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOrleans County – Department of Social Services (2012M-222)
… documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Wellsville Central School District – Financial Management (2017M-159)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159City of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… audit was to examine the Joint Water Project’s operations for the period January 1, 2013 through May 31, 2014. … Water Board which comprises six members. Expenditures for 2013 were approximately $3.3 million. Key Findings The … require the City to make its quarterly estimated payments for operating costs. The City did not pay 70 percent of …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… tax returns. My office is watching for those who would con the system to steal the public’s money. Whether these …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsTown of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Comptroller DiNapoli Releases School District Audits
… student records and found that 114 students were provided with textbooks even though the district's records did not … documentation. The school did not have written agreements with six service providers that were paid $43,144. The school had inadequate agreements with nine providers that were paid $267,432 and they did not …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsAdirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a weekly basis, as … kept the money from being productively used or invested to earn additional revenue. Complete bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Wyandanch Union Free School District – Budget Review (B23-7-1)
… 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1