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New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… decisions have on their finances. “Through our audits and fiscal profiles of communities across New York, my office … emphasized the importance of identifying revenue and expenditure trends, establishing long-term priorities and goals, and considering the impact of short-term/current …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… remains a bad deal for New York. "The cap on state and local tax deductions would nullify billions of dollars' … action, the bill would force significant cuts to Medicare and would eliminate numerous other programs, including the … Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. Based on …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually needed. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Cambria – Capital Projects Financing (2017M-161)
… The Town of Cambria is located in Niagara County and has a population of approximately 5,800. The Town, which … including highway maintenance, snow removal, water and sewer, refuse collection and general government administration. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Indian River Central School District – Financial Condition (2016M-287)
… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, … approximately $87.3 million. Key Findings The Board and District officials did not develop reasonable budgets or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Town of Ellicott – Fiscal Stress (2013M-269)
… The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… by an elected Board of Trustees consisting of a Mayor and four Trustees. The Village’s total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings The Mayor and Board did not properly manage the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Columbus – Budget Development Practices (2012M-225)
… to assess the financial condition of the Town’s general and highway funds to determine if the budgets were reasonable … five-member Town Board, comprising the Town Supervisor and four Council members, governs the Town. The Town’s annual … the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did not develop sound budgets based on actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Edinburg – Justice Court Operations (2014M-226)
… The Town of Edinburg is located in Saratoga County and has a population of approximately 1,200. The Town is … Findings Bank reconciliations, month-end accountabilities and reports submitted to the JCF were not accurate. The … appropriate action to ensure that traffic ticket fines and fees were collected in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Rochester Academy Charter School – Credit Cards (2022M-208)
… credit card charges were properly approved, supported and for School purposes. Key Findings School officials did … card charges were properly approved, adequately supported and for School purposes. Officials did not perform an effective and timely review of credit card charges. As a result: School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208State Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsHudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 million in … to the Board. Review monthly bank reconciliations. Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98State Comptroller DiNapoli Releases School District Audits
… generally used a competitive process to procure goods and services. However, they did not always seek competition … School District – Financial Condition (Montgomery County and Otsego County) Officials effectively managed most aspects … decisions. Officials also have not adopted fund balance and reserve policies. Hamilton Central School District – …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… network user accounts were unneeded and additional entry points that could have been used to inappropriately access …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… 178 personal purchases totaling $19,572 using a Company debit card. These improper transactions went undetected because … Routinely review the Treasurer’s work, discontinue using debit cards, and audit and approve claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Town of Ticonderoga – Capital Project Management (2023M-38)
… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town … were kept within the authorized budget. Maintain complete and adequate capital project accounting records or prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… funds from the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) in a timely … Findings District officials were not aware that the FSA and DCAP administrator did not return forfeited funds … provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the written services …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan