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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Greene County) The highway department did not maintain perpetual fuel inventory records or take … card usage and disbursements. However, the board does not have any policies or procedures for cash receipts. As a …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … audit services because they did not use a request for proposal process to solicit written proposals for audit services. The city does not have an audit committee …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Saratoga County – Financial Condition (2013M-235)
… The negative financial trends realized by the County are a result of the operating deficits in Maplewood Manor caused by …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Chesterfield, which bills, collects and enforces charges for water and sewer districts. The board did not approve any of the water and sewer rates that were used for the districts within the town. Fishers Island Waste …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsState Authority Contracts on Open Book NY
… the Comptroller is required to review and approve all State agency contracts, generally over $50,000. … believes that taxpayers have a right to information about all State authority contracts that are eligible for OSC …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyTown of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board … the Town Supervisor and four Board members. The Town’s 2012 expenditures totaled approximately $7.5 million. Key … for revenues and expenditures, and the amount of fund balance that would be available and used to balance the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… auditors examined 69 grants awarded by the program from February 2012 to October 2013 to determine if they were …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersOpinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Willsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Chemung County Probation Department – Collections and Disbursements (2016M-10)
… of Audit The purpose of our audit was to examine the Probation Department’s collections and disbursements … of all payments received by the principal clerks each day and prepared and made bank deposits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10State Police Bulletin No. SP-110
… and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in Bargaining Unit 62 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and … not ensure that leave accruals were accurate or payments for unused leave and separation payments were authorized and … calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsMount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Niagara Falls Water Board – Financial Management (2015M-141)
… if the Board is managing the Water Board’s finances in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 through April 30, 2015. … systems and facilities. The Water Board’s operating budget for 2015 totaled approximately $29.8 million and included …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Delhi – Financial Condition (2013M-110)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is … total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Operational Advisory No. 6
… : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersComptroller DiNapoli Releases Municipal Audits
… Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … though the funds have been in the custody of the treasurer for over three years. Town of Tuxedo – Financial Operations …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July … through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Fuel Purchases
… To determine whether the whether the Rochester-Genesee Regional Transportation Authority (Authority) is purchasing … through March 31, 2014. Background The Authority’s eight regional subsidiaries provide public transportation services … Authority had separate agreements with four counties, a school district, and a private company to supply fuel to its …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchases