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State Comptroller DiNapoli Releases Municipal & School Audits
… of $451,664. Of the 10 revenue accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, two accounts were overstated by a total of … of $7,642. Of the 10 expenditure accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, three accounts were …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are … than those prescribed by the New York State Comptroller’s Office (OSC) which limits the Town’s ability to properly … in this report should be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli Announces Latest Fiscal Stress Scores
… Monitoring System has designated 40 municipalities across the state as fiscally stressed . This includes 10 counties, 10 cities and 20 towns. This is the fourth year DiNapoli’s office has evaluated the financial stability of local governments. “The … Monitoring System has designated 40 municipalities across the state as fiscally stressed …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresCUNY Bulletin No. CU-433
… to OSC. Transaction Types Submission Procedures Appointments, excluding adjunct appointments (e.g., hires, rehires, concurrent hires) … retroactive periods). Teaching and non-teaching adjunct appointments Appointments for the semester currently being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOpinion 2006-3
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Franchise Fees (fund to which town … with a cable television company, which is only operative in the unincorporated area of the town, are to be credited to … with a cable television company, which is only operative in the unincorporated area of the town, are to be credited to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Opinion 90-19
… of company) -- Corporate Status (distinguished from fire department) -- Membership (residency requirements) -- … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from fire company) … VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; …
https://www.osc.ny.gov/legal-opinions/opinion-90-19East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly … The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… and protected against unauthorized use, access and loss for the period April 1, 2016 through July 18, 2017. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Expenditures for the 2016-17 fiscal year totaled approximately $5.9 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyFishers Island Waste Management District -- Purchasing (2015M-292)
… $610,540. Key Findings The District’s purchasing policy does not require the use of competitive bidding for any … reason for awarding a purchase contract to a vendor who does not submit the lowest bid or quote. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… 2:00-5:00 p.m. and 7:00-9:30 p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for Thursday at 10:00 a.m. at St. Mary's … Roslyn Harbor, NY. Seating and parking is limited at the funeral. Donations may be made in his name to: Hospice Care …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliCanandaigua City School District – Procurement of Professional Services (2015M-133)
… and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. Background … has approximately 3,600 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $68.7 … Findings The District did not properly seek competition for 14 professional service providers totaling $477,235. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mVillage of Bainbridge – Financial Operations (2014M-227)
… internal controls over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background … appropriations in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. … did not ensure that the Clerk-Treasurer properly accounted for penalties, that billings were at Board-approved rates and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227State Agencies Bulletin No. 1882
… is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under … (C), and 408 (k) (6) (D) (ii) will increase to $290,000 for the 2021 plan year, which is the calendar year for ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCity of Niagara Falls – Financial Condition (2017M-170)
… condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in … 2017, City officials balanced budget gaps using primarily casino revenue, averaging $9 million, and fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May 31, 2017. Background … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0City of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8