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Village of Suffern – Budget Review (B8-15-13)
… adopted budget are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the resolution’s language to be inaccurate and misleading. Officials could not … when awarding two contracts totaling $240,000 pursuant to the exception to GML Section 103[16] known as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins County … or impermissible gifts totaling $47,400 to various local community organizations. Officials also paid nine … included with 16 claims totaling $52,550. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… must only be reimbursed for appropriate, allowable and documented State expenses. Reimbursements to cash advance … made. See Chapter IV, Section 1– Accounting Codes Uses and Descriptions Overview and Chapter XII, Section 6.L – Replenishing an Advance … accounts must only be reimbursed for appropriate allowable and documented State expenses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementHighland Central School District – Financial Condition (2013M-358)
… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … relied on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Woodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks … April 2016 through May 2022. These improper disbursements went unnoticed for years because the Board did not review … to seek recovery of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … Determine whether transfer station collections were adequately supported recorded and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Electronic Reporting
… of these expired formats into a NAUPA format, complete an extension request form . Associated remittances are due on or …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… the State does with that vendor. A vendor can only have a single classification. Vendors will be classified at the … or Authority New York State agencies and authorities Yes Single Pay or Special Use Specially assigned vendor IDs … the vendor holds in the following fields: Certification Source – Entity responsible for certifying the vendor is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I … Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg … and the Wayne Central School District . “In an era of limited resources and increased accountability, it’s … County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsIndustrial Development Agency Board Governance (2017-MS-1)
… owners reviewed reported they created and retained the jobs they agreed to, while the remaining 69 reported they did … reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a shortfall of 26 percent. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 96-10
… unexpended balance of a capital reserve fund established for the acquisition of new equipment into the general fund. … or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to finance … use of the unexpended balance of a capital reserve fund for the acquisition of equipment, subdivision 8 of section …
https://www.osc.ny.gov/legal-opinions/opinion-96-10DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… District Attorney Joseph Stanzione, and the New York State Police Superintendent Stephen G. James announced the arrest … accountable. I thank DA Stanzione and the New York State Police for their continued partnership in protecting the … Green County District Attorney’s Office, and our State Police members for their hard work in exposing these …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-payments