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Cuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94North Salem Central School District – Audit Follow-Up (2022M-140-F)
… in the audit report North Salem Central School District – Network User Accounts (2022M-140), released in June 2023. … audit determined that District officials did not ensure network user accounts were adequately managed. It also … to help District officials adequately secure access to the network and properly manage user permissions. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … any of the amounts can be recovered and the potential legal and financial impacts the Town may face from prior …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its bylaws, provides … did not review bills or approve disbursements prior to payment. Company officials did not maintain accurate records …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… the Uniform Tax Exemption Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by approved … expire. Key Recommendations Establish and implement monitoring procedures to ensure that … agreed to in their applications. Establish and implement monitoring procedures to ensure that properties are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectKillawog Fire District – Controls Over Financial Operations (2013M-111)
… Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111DiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Citizens Hose Fire Company official was charged today with grand larceny in the third degree after allegedly … said. "Thanks to my investigators and auditors working with the Sheriff's office, her crimes have been exposed. This … at the Sheriff's Office have a great working relationship with the New York State Comptroller's Office and have worked …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftOpinion 97-5
… TAXES AND ASSESSMENTS -- Assessments (imposition of assessment for construction of private road) STREETS AND … VILLAGES -- Powers and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Comptroller DiNapoli Releases Municipal Audits
… Lockport , Town of Ontario , Town of Preston and Town of Thompson . "In today's fiscal climate, budget transparency … financial resources are already available. Town of Thompson – Board Oversight (Sullivan County) Auditors found … of Lockport Town of Ontario Town of Preston and Town of Thompson …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-municipal-auditsUnderstanding the Audit Process
… team gains an initial understanding of organizational and program information to help refine the audit objective(s). … Phase: Audit team examines the organizational and program information in more detail and assesses its impact on … at the outset and throughout the entire process. More details on the audit process and the State Comptroller's …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processParking Structures (2017-MS-3)
… Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The … Findings These local governments have varying processes in place to inspect and monitor their parking structures. … within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli Announces Results of General Obligation Bond Sale
… Bonds, $36,685,000 of Series 2018B Taxable Bonds and $11,235,000 of Series 2018C Tax-Exempt Refunding Bonds. … bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds … cost bid of 2.057387 percent. The state received ten bids for the $166.1 million of tax-exempt bonds. The net proceeds …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield Fire Company , Town of Southold and the Union Center Fire Company . “In today’s fiscal climate, budget transparency and … his office completed audits of the Chenango Bridge Fire Company Franklin County Newfield Fire Company Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the … P DiNapoli today announced his office completed audits of the Village of Endicott Village of Hempstead City of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1ReStacking Occupancy Initiative
… and updating actual savings and expenses related to agency moves on a statewide basis. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeState Comptroller DiNapoli Releases Municipal & School Audits
… will also not benefit from the remaining $45,034 officials can claim. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Examination of Unemployment Insurance Benefits
… the DOL UI Benefit Overpayment File to the New York State Payroll File to identify newly hired New York State employees …
https://www.osc.ny.gov/state-agencies/audits/2014/06/09/examination-unemployment-insurance-benefitsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. Background The Town of Sullivan is … policies and procedures, and provided the proper oversight to ensure that Clerk properly performs all required duties …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… New York State Comptroller Thomas P. DiNapoli issued the … statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget agreement between the New York City Council and Mayor Adams shows the city has … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0