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Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Village officials did not always use competitive methods for purchasing goods and consumable products. For example, … Review (Westchester County) The 2015-16 budget relies on nonrecurring funding of $14 million to finance operating …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Contract Advisory No. 25
… agencies the ability to: Easily and electronically submit for review and approval new and amendment Grant Procurement … status of requests, in real-time, once submitted to BOC for review Immediately be notified when OSC requests more … Procurement Records and CRERs to BOC. For more information on receiving EDSS training and access, contact the IT Service …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCity of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The … audit, or filed the annual update document (AUD) for the 2011-12 and 2012-13 fiscal year. The annual financial … years the independent auditor issued qualified opinions on the City’s financial statements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer … Board-written policies and procedures to provide guidance on how the Village’s electronic data is backed up. Routinely …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineNYS Common Retirement Fund Announces Second Quarter Results
… to New York State Comptroller Thomas P. DiNapoli. “On the heels of a robust first quarter, the second quarter … was $176.8 billion as of the end of the state fiscal year on March 31, 2014 and an estimated $180.7 billion at the end … performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… claims, and underpayments totaling $48,728. Based on the overpayments identified, the Department assessed … to obtain benefits to which they were not entitled. Based on overpayments identified during current and past reporting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Capital Planning and Maintenance
… develops a capital plan that contains budget allocations for asset improvements or renovations. For projects that are beyond its means, the Authority relies on federal, State, and other sources of funding. During each … to issue bonds for reconstruction and upgrades, based on its current revenue, it would be unable to afford enough …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… County District Attorney Crawford and Superintendent James for their partnership in fighting public corruption and … records. She also obtained an unauthorized $20,000 loan on behalf of the fair, which the society’s board was unaware … the town’s account. The forensic analysis revealed that on certain days when Brown collected cash for the town there …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyNext Generation 911 Services
… secured and conforms with the format and standard for Next Generation 911. The audit covered the period January … and emergency communications issues, including advising on 911. DHSES administers these duties through its Board and … of statewide communication interoperability is dependent on counties’ readiness for NG911. Twenty-two of the 36 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesVillage of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations … bills or ensure that all overdue water bills were relevied on the property tax roll. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … District officials do not review SIS audit logs on a regular basis nor do they properly manage SIS accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Comptroller DiNapoli Releases Municipal Audits
… Auditors determined the bylaws provided limited guidance on financial responsibilities and the board did not establish … plan that included the need and optimal funding level for each reserve. Town of Mooers – Highway Asset … Review (Westchester County) The 2020-21 budget relies on nonrecurring revenue of $67.1 million, such as fund …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-65
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to … for the purpose of payment of real property taxes on such property, shall at least annually provide to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 90-60
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- … Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a broader interpretation is warranted. During the debate on this legislation in the Assembly, the Assembly sponsor …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli: New York Sees Improvement in Condition of Local Bridges
… State Comptroller Thomas P. DiNapoli. The estimated cost for work needed on local bridges in the state in 2023 was approximately $29 … 0 (worst) to 9 (best) – to major bridge components based on their capacity to carry vehicular loads. If any major …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… provides transportation to medically necessary services for those recipients who are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary transportation of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerOpinion 90-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 … the court to be a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Examination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel … main work location. Department officials informed us that on May 8, 2017, the employee’s assignment ended at his main …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expenses