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State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered by Mayor Eric Adams put forth his vision … and relies on the city and state working together to address these challenges. The mayor identified efficiencies …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… following statement today regarding the approval of the settlement of the derivative lawsuit the New York State … and the subsequent grounding of the aircraft. Under settlement approved today by the Delaware Chancery Court, … “What happened at Boeing led to great tragedy. The settlement approved today not only provides for the company …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of Delhi - Highway Department Leave Records (2020M-53)
… Town of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key … leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were … independent from those who earn and use leave, such as the Highway Superintendent (Superintendent), maintains the leave …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… at $13,700. The Mayor did not require department heads to track their time worked or to submit leave requests for taking time off, and the Council … $4,900, respectively. In addition, the City paid $59,500 to provide health insurance for two Council members without …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Clarence Central School District – Financial Condition Management (2022M-46)
… report - pdf] Audit Objective Determine whether the Clarence Central School District’s (District) Board of … Determine whether the Clarence Central School Districts District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Tioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance measured contracts with community-based agencies … indicated 51 percent of program participants did not meet performance measures. A decrease in services provided by an …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162City of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained adequate … and maintain inventory records for the beverage events. City officials generally agreed with our recommendations and … audit city amsterdam …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The … Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the … Board (Board) lacked the financial information necessary to properly monitor and manage Village finances. The …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Alden Central School District – Fuel Management (2024M-90)
… result: The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. … were not aware of fuel inventory shortages (424 gallons of diesel fuel and 750 gallons of unleaded fuel) valued at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… for a timely annual audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May 31, 2023 was not presented to the Board until March 2024, more than nine months after fiscal year end. Ensure the past four fiscal year AFRs were prepared …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … proper disbursement procedures including procedures to ensure that all disbursements have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… such as duplicate press-numbered receipts or daily collection reports. The Town of Champlain’s governing …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… management practices for the period July 1, 2013 through June 30, 2015. Background The Rockland Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationVillage of Munnsville – Financial Operations (2012M-239)
… the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of New Baltimore – Procurement Practices (2013M-203)
… statutory bidding requirements or the Town’s procurement policy. We identified approximately $301,000 in purchases … in purchases that did not have quotes as required by Town policy. Town officials stated that items were purchased … The required prior Board approvals of purchases exceeding policy thresholds were not obtained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88