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Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, … also rose significantly at the Office of Children and Family Services (OCFS) and the City University of New York …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Comptroller DiNapoli Releases Municipal Audits
… were inaccurate because the county’s director of real property tax either used incorrect assessment values or tax … However, the village posted a conflicting budget to its website six days later. As some of the differences between … were significant, such as a $32,471 difference in real property taxes, auditors chose to rely on the proposed budget …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsFishers Island Union Free School District – Website Transparency (2023M-28)
… and recommended information on the District’s website in a transparent and comprehensive manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Palmyra - Justice Court Operations (2019M-202)
… were collected, deposited, recorded, reported and remitted in a timely and accurate manner. Key Findings The Justice’s … as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to the 1990s, with …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202State Comptroller DiNapoli Details Progress on Corporate Political Spending Disclosure
… proposals at three other companies won significant support from shareholders, State Comptroller Thomas P. DiNapoli, … and expenditures (direct and indirect) to any campaign for or against a candidate, or to influence the public for an … Airbnb Inc., and DraftKings won high levels of support from outside shareholders. Corporations face legal, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-details-progress-corporate-political-spending-disclosureDiNapoli Releases Report on Nonprofit Industry
… nationally between 2017-2022, they declined in New York and the number of jobs also fell by 4.1%. “Nonprofits play an important role in our state and local economies and are an essential part of the fabric of the communities …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryState Comptroller DiNapoli Releases Audits
… with Disabilities Act (ADA) prohibits discrimination on the basis of disability by public entities, including … in the 120-day time frame, with 1,286 apartments taking, on average, 222 days to fill, including 214 that remained … that OCFS policies and procedures lacked explicit guidance on critical aspects of the Review process, including time …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsTown of Cincinnatus – Financial Operations (2016M-238)
… The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The Town is governed … Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The … has not updated its procurement policy in almost 20 years and did not ensure that Town officials and employees followed …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We found: From 2020 through 2022, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Solvay – Financial Management (2023M-49)
… the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board and Village officials did not develop a budget for the …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Plainville Fire District – Board Oversight (2021M-91)
… adequate oversight of the District’s financial operations and exceeded its authority by passing a resolution that … budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Board and membership and there is an independent review of bank statements and reconciliations. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialWho Is Responsible? – Travel and Conference Expense Management
… is generally responsible for the high level oversight of local government or school district resources. The … however, including implementing and monitoring the board’s policies and establishing effective internal controls, … and accountability of travel and conference expenses in accordance with board policies: Management officials (or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleDiNapoli: Audit Recommends Better Protections for Child Performers
… protect child performers, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. State … to protect child performers according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … bylaws, provides fire protection services within the Town and mutual aid to surrounding areas. Disbursements during …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialWest Webster Fire District – Financial Management (2023M-23)
… was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23