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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village of Harriman and the Town of … P DiNapoli today announced his office completed audits of the Village of Attica Columbia County Department of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Government-Wide Financial Data – 2022 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer … cash receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Comptroller DiNapoli Releases Municipal Audits
… written agreement with the IT vendor for services provided to the village. Auditors also found that the village … officials did not provide IT security awareness training to employees. Town of Geddes – Account Clerk’s Salary and … old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background … 1,320 students, had general fund budgeted appropriations for the 2016-17 fiscal year totaling approximately $29 … fund over the past four years without using this money for debt payments. The Board has not adopted comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementWestchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Greater Amsterdam School District – Financial Condition (2016M-110)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Town of Mount Pleasant – Financial Condition (2013M-303)
Town of Mount Pleasant Financial Condition 2013M303
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… The New York State Division of Human Rights (DHR) failed to properly investigate dozens of housing discrimination cases, undermining its mission to … are told they can report it to the state Division of Human Rights and that it will be investigated, but the … The New York State Division of Human Rights DHR failed to properly investigate dozens of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsState Comptroller DiNapoli Releases School District Audits
… and loss. Officials also did not disable 26 unneeded generic accounts of the 48 generic network accounts examined. They did not ensure …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 88-60
… discussion of Miller , supra , that a lease of park land to a private organization is valid so long as the land is to be used for or the lease serves a public purpose). … a revocable right to be exercised over the grantor's land without possessing any interest therein but the …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2002-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Comptroller DiNapoli Releases Municipal Audits
… of the Town of Batavia , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer … not maintain separate accounting records for each water district. Instead, the board adopted one operating budget … the composition of these excess balances. Forks Fire District #3 – Financial Planning (Erie County) The board did …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: How to Reduce Energy Costs
… school district or local government by paying less for energy and consuming less energy. Reducing energy consumption also makes communities greener. Pay Less … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board Governance , Town of Junius , Orange County Community College , Village of … P DiNapoli today announced his office completed audits of Town of Canandaigua Greece Public Library Industrial …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central … School District and the Renaissance Academy Charter School of the Arts . State Comptroller DiNapoli has made it a … established adequate procedures to ensure the accuracy of salaries and wages paid to employees. The board approves …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate … what is generally responsible for managing the Company’s financial activities. From January 1, 2023 through December … Did the Henrietta Fire Company Inc Company Board of Directors Board provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal & School Audits
… capital assets and found that 15 of the 27 pieces of major highway equipment were beyond their optimal useful life … The budget also includes $8.5 million for contractual settlements; five of the city’s eight union collective … does not include a specific appropriation for contractual settlements. …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Jawonio, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Jawonio, Inc. (Jawonio) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that Jawonio reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manual