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Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… internal controls over the District’s financial activities for the period July 1, 2011 through November 14, 2013. … with approximately 2,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $50.6 million. … competition from potential vendors and award the contract for report card services on the basis of a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… balance of reducing the pace of cost growth in a way that does not hurt the city’s economy should remain a fundamental …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… that totaled $88,718. The Fire Marshal did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … certain findings and recommendations, they indicated they have initiated or would initiate corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Wayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank … year. The District routinely relied on transactions that have not been recorded by the bank or in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Weedsport Central School District – Financial Management (2016M-94)
… economic and environmental challenges. District officials have not formally analyzed the balances in reserve funds to … for capital improvement projects and purchases, and any economic or environmental factors that could affect the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Rapids Fire Company – Credit Cards (2023M-86)
… charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … Officials allowed an individual that was not authorized to use a Company credit card to make 19 purchases totaling … to payment. Officials agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Municipal Audits
… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were planned to be made in 2020, officials delayed highway improvements …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced the following school audits have been issued. Cohoes City School District – Medicaid … Had these services been claimed, the district could have realized reimbursements totaling $12,603. Bradford … to online bank accounts was limited. The district did not have an adequate online banking policy and procedures. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase … by federal stimulus and low interest rates, annual profits for the city’s securities industry soared to record highs … by increased expenses, also due to higher interest rates. For the first half of 2024, most revenue lines were up over …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health Medicaid Program: … report. Of the three prior recommendations, all three have been partially implemented. New York State Energy … therefore, without the competition that would otherwise have been required. NYSERDA did not effectively monitor …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … herself from any discussions and votes on matters relating to the contract. A public library may adopt a code of ethics … which should provide standards of conduct in relation to, among other things, contracts between the library and …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund and $150,449 in the water fund. The city continues to finance operating expenditures with debt when it should be … county funds over a nine-year period, pleaded guilty to grand larceny in the fourth degree, was sentenced to 90 …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025