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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… Central School District – Financial Management (Allegany County) Auditors compared budgeted appropriations and … – Financial Management and Information Technology (Orange County) The board overestimated expenditures by $17.7 million (7 percent) …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual … and sufficiently detailed audit of the town supervisor’s records to determine whether the accounting records are properly maintained, as well as that reports are …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Rockland County - Budget Review (B17-6-16)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Genesee County – Court and Trust Funds (2014M-322)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … period January 1, 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and … may be provided to the court and then delivered to the County Treasurer for safekeeping, such as surplus moneys from …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Village of Hempstead – Budget Review (B7-14-4)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to … tax levy limit. Key Recommendations The Board must adopt a local law overriding the tax levy limit before they adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… THLDC officials cannot determine whether projects are meeting the intended purpose because the goals of the … the monitoring process can establish whether projects are meeting the intended purpose. THLDC officials disagreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectVillage of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… were reasonable. Key Findings The Board did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 million balance in the debt service fund was not used towards the $2.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Poughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … special education students, resulting in one district of residence being overbilled by more than $161,000 in the … a provision to periodically update and verify the proof of residence. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingGlens Falls City School District - Financial Management (2019M-12)
… whether District officials effectively managed general fund balance. Key Findings The District’s reported fund balance has increased significantly over the past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal … whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Town of Saranac - Cash Management (2019M-32)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32BOCES Milk Bidding (2018-MS-2)
… Monroe 2-Orleans [pdf] . Audit Objective Determine whether Board of Cooperative Educational Services (BOCES) milk … resulted in receiving multiple bids for participating school districts (districts). Bidding cooperatively: … districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… timely manner. Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual financial reports, with our office in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Matter of Merton Simpson v. Department of Civil Service
… are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson v. Department of Civil Service. Background The New York State Department of … are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceState Comptroller DiNapoli Statement on the Enacted Budget
… a more detailed analysis of the enacted budget in the coming weeks." …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… implementing an ombudsman program that will provide a channel for Boeing employees to raise work-related concerns, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlement