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DiNapoli Releases Economic Report on the Bronx
… recientes e impacto de la COVID-19 en el Bronx Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxCity of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … last three years. City officials do not report cash assets in each fund’s cash account. All cash is deposited in a …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Smithtown Central School District – Capital Projects (2016M-202)
… has remained in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11State Comptroller DiNapoli Releases School District Audits
… use a competitive process to procure goods and services. For example, auditors found that district officials paid a … professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Hancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Opinion 96-2
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Taxes (authority of village to … reductions. Insofar as here relevant, the special act in question (L 1991, ch 658) provides for the creation of a "public library district" which is …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Selected Aspects of the Migrant Education Program
… three years to obtain temporary or seasonal employment in an agricultural or fishing activity as a principal means … occupational programs. The Department is responsible for administering the program and ensuring the intended goals are met. To meet this obligation, the Department contracted for five State …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… York State Police Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County … District Attorney’s Office served as special prosecutor, with Executive Assistant District Attorney Alyxandra Stanczak … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyCapital Planning
… NFTA is a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of … Findings The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Clarence Public Library – Audit of Claims (2016M-355)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 … Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … Spencer, is governed by a three-member Board of Trustees. In 2014, the Company received $29,400 in receipts and made …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsComptroller DiNapoli Releases Municipal Audits
… Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to ensure court money collected was properly recorded in the court records, deposited in a timely manner and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Comptroller DiNapoli Releases School Audits
… and the Niagara-Wheatfield Central School District . “In an era of limited resources and increased accountability, … permissions to only those functions that are necessary for their job duties, the district did not act on this … The significant revenue and expenditure projections in the preliminary budget are reasonable. The district’s …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… reviewed by auditors totaling approximately $40,000 were for appropriate district purposes, charges were not properly … inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate support to show what was …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and resulted in the district exceeding the statutory limit on surplus fund balance by $4.5 million, and missing … for safekeeping. Auditors identified one action totaling $2,382.66 that was not properly turned over to the State … weekly. The clerk made one payment totaling approximately $2.8 million to the treasurer in April 2024 instead of paying …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1