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Mid-Hudson Library System – Procurement (2016M-261)
… July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the … approximately $3.5 million. Key Finding The Library System does not verify that a vendor's quote is in agreement with … The Library System's purchasing policy does not address what internal procedures to use for purchases that do not …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of … Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $173 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Henry Johnson Charter School – Financial Operations (2014M-214)
… July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under control … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is located in the Towns of Hempstead and … New Hyde ParkGarden City Park Union Free School District Financial Management 2014M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialMorris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … Certain reserves had significant balances when compared to their respective liabilities. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools … approximately $3.3 million was required to be restricted in the debt reserve. The District inaccurately reported one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Castile – Tax Collection Remittance (P1-24-23)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit … Treasurer within the timeframes established by Town Law Section 35.As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… legal counsel to determine the District’s appropriate course of action regarding the District’s billing errors. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for and deposited timely and intact. However, driving range fees were not remitted to the town comptroller's office … disburses cash and performs all recordkeeping functions without an adequate independent review. Town of Thurman – …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … up to $96 million to liquidate the accumulated deficit in the county’s general fund as of Dec. 31, 2012. … and expenditure projections in the 2024 proposed budget are reasonable. The county’s proposed budget includes a tax …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City … District and the Spencerport Central School District . State Comptroller DiNapoli has made it a priority to audit …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) Authority officials control gate entry to the treatment plant but do not adequately monitor trucked in … the amount of liquid and/or slush waste trucked in for treatment and disposal; instead, they allow haulers to … village officials have developed a plan for the wastewater treatment facility's bio-digester capital project, it raises …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … monitor program requirements. City University of New York (CUNY): Compliance With Payment Card Industry Standards … compliance with data security requirements. New York City Department of Finance (DOF): Selected Aspects of …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … has instituted proper controls and is collecting revenues due to the county. The department recorded collections of … funds decreased significantly from 2008-09 to 2011-12 due to operating deficits caused primarily by poor budgeting …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Cohoes City School District – Medicaid Reimbursements (Albany County) The … realized reimbursements totaling $12,603. Bradford Central School District – Online Banking (Steuben County) While …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-audits