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Tuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background … with one appointed as the Chairperson. Actual expenditures for the 2011-12 fiscal year totaled $16.8 million. Key … as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Skaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Rapids Fire Company – Credit Cards (2023M-86)
… charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … Officials allowed an individual that was not authorized to use a Company credit card to make 19 purchases totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Town of Owego – Shared Services Facility Capital Project (2022M-42)
… (Board) properly planned, authorized and monitored the shared services facility capital project (Project). Key … Closely oversee the remainder of the Project and determine how to finance shortfalls. Prepare, approve and monitor … Board Board properly planned authorized and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… structures. The development and implementation of the COA for the SFS allows the State to realize significant benefits: … overview of several components of the COA within the SFS. For more detailed information, refer to the COA Information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Perth – Conflict of Interest (2024M-142)
… Board member’s business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the … to the Board member with the conflict of interest, he approved the claim because two Board members refused to … approved the claim because the Supervisor had approved it. Key Recommendations The audit report has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… managed financial operations. Key Findings The Board did not properly manage the Town’s financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… recent years. This may reflect a decline in activity at restaurants, dry cleaners, and other businesses due to remote … The Securities Industry in New York City Related Work NYC Securities Sector Dashboards 2023 Estimated Average Bonus (March 2024) The Securities Industry in NYC (Oct. 2023) Office Real Estate in NYC: A Review of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Oxford – Financial Condition (Chenango County) The board … village officials did not properly approve, monitor or control overtime costs of WTP employees, water customers may … report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time … Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics … public library and firm employing library board member's daughter) -- Interest In Contract (library board member in …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… 402(6), 1200, 1803: Fines and penalties received by a city parking violations bureau for violations of section … (lack of inspection certificate) and 402 (lack of license plate) of the Vehicle and Traffic Law, which occur while a motor vehicle is parked on a public highway, should be retained by the city …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Comptroller DiNapoli Releases Municipal Audits
… of the Forestburgh Fire District , City of Glen Cove , Spencer Volunteer Fire Company and the Watervliet Housing … proposed budget complies with the property tax levy limit. Spencer Volunteer Fire Company – Apparent Misappropriation of …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services … County. The Board of Directors generally consists of five members, with one person from each fire company and two … not authorized by the membership and cash disbursement records were not accurate. Also, we found that 14 transfers …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Comptroller DiNapoli Releases School District Audits
… that tuition charges have been calculated correctly. As a result, the school did not correctly calculate state aid … District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … to cover at least eight years of potential claims. As a result, funds may be tied up in the reserve that could be …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… to use $6,000 in proceeds from the sale of town scrap metal to fund parties. North Queensbury Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … duties were adequately segregated. The clerks’ ability to control all cash receipts and disbursement functions … produced by the town’s water system with the water billed to the town’s customers. For the audit period, the town could …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… to reduce the risk of leave time being used or paid out for which employees are not entitle. Commack Union Free … of taxpayer money was not sufficiently transparent. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Former Pulaski Assistant Village Clerk Courtney Dillabough was … in village fees, including the "weekend loans" she took and repaid with a friend’s check on Mondays, according to … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… New York State Comptroller Thomas P. DiNapoli released the … presented at Ralph Lauren’s annual shareholders meeting in Manhattan today. The proposal, filed by the AFL-CIO, urges …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operations