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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Bayport Fire … Fire District and the Summitville Fire District . “In today’s fiscal climate, budget transparency and … were in place to prevent or detect fraud or abuse. As a result, based on the records available, auditors found a cash …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2022
… legislative passage of the NYS budget has occurred. *This does not apply to employees of the State University of New … Insurance Fund [00640, 00650]) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksAdult-Use Cannabis (AUC)
… . Other AUC Resources Interactive AUC Map Displays the number of AUC retail dispensaries by county and AUC revenues, …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… and Bloomingdale's Outlet. Ross Stores Inc. is a Fortune 500 company and one of the largest discount fashion … rights and environmental compliance. The Fund also reached a similar agreement with Ralph Lauren. The same year, in the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period … The Treasurer processes and pays certain claims prior to the Board’s audit which are not statutorily authorized for … budgets which did not include the required comparisons to prior years, the detail for non-property tax revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… managing the financing of future capital needs. Develop a plan for the repayment of RANs and for the long-term …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… However, the lack of documentation prevents officials from confirming it. Four of the 10 student ledgers we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Village of Clinton – Financial Management (2014M-316)
… reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain receivable …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … 1, 2013 through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not … our comments on issues raised in the Company’s response letter. … Determine whether Coeymans Hollow Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… decade since Superstorm Sandy, weather predicting models have indicated that, with rising sea levels, the range and … two of six critical stations that Transit indicated should have been made more watertight and resistant to potential …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsOpinion 93-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land … responding to certain other types of emergencies (see Town Law, §176[1], [22]; General Municipal Law, §§209, 209-b; …
https://www.osc.ny.gov/legal-opinions/opinion-93-24DiNapoli: Technology Changing How Local Governments Serve Residents
… municipal bills, such as water, sewer and parking tickets, online. Some cities, towns and villages are also offering interactive online communication, allowing residents to directly make … enable students to work together and submit assignments online. Bike sharing programs which use phone apps and GPS to …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsOpinion 94-7
… provisions of that section. Further, section 209-b and a number of other statutes describe in considerable detail the …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Village of Ellicottville – Procurement (2016M-426)
… our audit was to review the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $1.9 million. … Village did not always competitively bid or obtain quotes for purchases as required in its procurement policy. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… report, which are necessary to ensure that all risks have been properly identified and mitigated. Non-compliance … and the inability to accept credit card payments. ITS does not have an established monitoring and oversight process for user …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsPawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Wyoming County Industrial Development Agency – Project Management (2015M-62)
… fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not … investment, employment projections or other goals stated in their applications. Key Recommendations Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-project