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Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365City of Lockport – Budget Review (B23-1-7)
… independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended … the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described below, … amount budgeted by approximately $440,000. The proposed 2024 budget includes overtime funding of $500,000 for the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … of Medicaid Eligibility Determined by the New York State of Health System (NYSOH) (Follow-Up) (2017-F-4) An … including three that had been vacant for more than a year. State Education Department (SED): The New Interdisciplinary …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 96-23
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes. It is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-23State Comptroller DiNapoli Releases Audits
… Historic Preservation: Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-29) An audit report issued in … Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual (2021-S-2) CCC is a New York City-based …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0City of Glen Cove -- Budget Review (B17-7-12)
… surplus in the water fund and a $36,751 surplus in the golf and recreation fund. These three funds are projected to … the City projects an operating surplus of $36,751 in the golf and recreation fund that will decrease the unassigned … monitor the financial position of the water fund and the golf and recreation fund, and implement a financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… 2020. “Any public official who lies, cheats, or defrauds New Yorkers must be held accountable to the fullest extent of the law,” said Attorney General James. “New York’s public servants have a responsibility to serve … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentBronxville Union Free School District - Procurement (2018M-46)
Bronxville Union Free School District Procurement 2018M46
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46St. Lawrence County – Financial Condition (2013M-46)
… 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately 112,000 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46State Comptroller DiNapoli Releases City of Newburgh Budget Review
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe … Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to … of an employee is paid from Federal and other dedicated revenue funds of the State, fringe benefits and a … Director, be paid from such Federal and other dedicated revenue funds. Employee fringe benefit and indirect costs of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewState Comptroller DiNapoli Releases Municipal Audits
… their supporting documentation, totaling approximately $1.5 million. All withdrawals were appropriate and made for the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… July 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … Valley Stream Thirteen Union Free School District Purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Walton – Bio-Digester Capital Plan (2016M-378)
Village of Walton BioDigester Capital Plan 2016M378
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Liberty – Budget Review (B4-14-9)
… 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Area #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … has not received an internal audit report since 2010-11 and the District has not appointed an internal auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … revenue and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the … were missing and could not be located. The inventory list did not include all necessary information to locate and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… periods. This included more than $10.5 million related to 7,415 deceased recipients. During the six-month period … totaling more than $3,360. Department of State (DOS): Monitoring of Not-for-Profit Cemetery Corporations for … Facility Maintenance (2016-S-79) As of Sept. 30, 2016, DOS records indicate 642 cemeteries (37 percent) had overdue …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-audits