Search
Village of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key … established and follow a good system of internal controls for the approval of claims. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Orange Lake Fire District – Budgeting Practices (2015M-146)
… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3State Comptroller DiNapoli Releases School District Audits
… not adhere to the district’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of their … whether the collections were remitted intact and in a timely manner. Student treasurers also did not maintain … services without public written disclosure of his interest in the contract with the district. New Lebanon Central School …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. UCP is reimbursed for preschool … included: $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the … to UCP’s reimbursement rates. Remind UCP officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Comptroller DiNapoli Releases School Audits
… contractor did not reimburse the district for all fuel used for non-district purposes. While the contractor …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its … active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a … against expected benefits. The Board has no procedures in place to compare employment and capital expenditure goals, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Statement on Impact of a Late State Budget
… “The economic effects of the pandemic on the state’s finances are widespread and … and Governor are in the process of finalizing a new state budget. Many New Yorkers are hurting, and it is …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetLackawanna City School District – Financial Condition (2014M-119)
… with approximately 1,700 students. The District’s general fund budgeted appropriations for the 2013-14 fiscal year are … Recommendations Adopt structurally balanced budgets that fund recurring expenditures with recurring revenues. Reduce reliance on fund balance as a financing source and continue to evaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not audit and approve claims prior to payment. The library’s bylaws do not address the … director reviews and approves invoices and provides them to the library’s senior clerk, who then prepares checks. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… jurisdictions received $10,607 more than they should have while five others did not receive $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals … five employees $55,407 in overtime payments that could have been avoided or reduced. Town of Chesterfield – Town …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … action. Pursuant to Section 181-b of New York State Town Law, a written corrective action plan (CAP) that addresses …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Agencies Bulletin No. 1445
… a scanned attachment (pdf) when requesting a W-2c. The IRS does not require a corrected W-2 for an address change. From …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsOpinion 2006-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … authority for the Town Board to raise or lower salaries at any time. Municipal Home Rule Law §23(2)(e) is controlling on … to a mandatory referendum. That provision, on its face, does not require the adoption of a local law, but rather …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Oversight of Nurse Licensing
… requirements (such as no involvement in certain crimes or offenses), as established under the Education Law. The … professional misconduct (e.g., gross negligence, physical or sexual abuse, practicing under the influence of drugs or alcohol, conviction of a crime). The Department has …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingComptroller DiNapoli Releases School Audits
… $21,000 by purchasing milk through a different vendor. Salem Central School District – Purchasing (Washington …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Key Findings The sewer district’s total reported fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance includes a repair reserve which totaled $106,374 … to the individual sewer district. As a result, the sewer fund’s remaining unexpended surplus fund balance was $14,653 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Samaritan Village, Inc. – Chemical Dependency Services Program
… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Tax imposed on the income earned within New York State by any resident or non-resident as described in Article 22 of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxes