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State Comptroller DiNapoli Releases Municipal Audits
… without an approved purchase order prior to the purchase being made. Kingston Housing Authority – Board Oversight … not provide adequate oversight of authority operations. As a result, budgets were not entered into the financial system … The accounting records’ cash balances were overstated by about $3 million as of Dec. 31, 2019. In addition, bank …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… city still faces many risks and setting aside funds now is wise and should allow it to withstand some economic … and rising costs. “The agreement will raise total spending for the city to $101 billion in fiscal year (FY) 2023, … amount in reserves of nearly $4 billion, when combined with the $4.5 billion set aside in the RHBT, would represent …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… with how the Clerk handled the $17.1 million of tax and penalty payments. The Board has not established policies and … in 2012 the Clerk had to use approximately $4,200 of penalty moneys for other items including $2,900 to correct …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Comptroller DiNapoli Releases Municipal Audits
… $73,794 from April 2015 through August 2017 without board authorization. In August 2017, he reimbursed the town for … to officers and employees totaling $145,671 or certain health insurance benefits provided by the town. Finger Lakes … approximately $4 million from the college’s bank account prior to audit. Auditors also determined that a travel agent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Do Not Call Enforcement Efforts (Follow-Up)
… mobile and landline phone numbers on a central national registry to reduce unsolicited telemarketing calls. The … consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the … years, possibly, in part, due to turnover and vacancies in key positions. We also found that the data maintained by the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followKillawog Fire District – Controls Over Financial Operations (2013M-111)
… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… January 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an … County of Clinton Industrial Development Agency Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectMonroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were … Real property tax exemptions are granted on the basis of many different criteria, including the use to which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit … The purpose of our review was to assess the North Salem Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fCuddebackville Fire District – Board Oversight (2024M-94)
… and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports … financial operations. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94License Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followCampbell-Savona Central School District – Financial Condition (2015M-42)
… seven-member Board of Education, operates two schools with approximately 890 students. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42County of Putnam – Recreation and Golf Course Collections (2024M-50)
… or remitted. For the 2023 fiscal year, 30 percent of the Golf Course deposits we reviewed were inaccurate. The … contained variances totaling $6,180. Ninety-seven percent of the daily Golf Course settlement reports we reviewed were … Require adequate reconciliations from the vendors’ point of sale (POS) system reports and require approvals or …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Pavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … approximately $1,325,105 should not have been approved for payment because the claims lacked support that the … authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Town of Albion – Supervisor’s Records and Reports (2024M-111)
… of financial operations. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111State Agencies Bulletin No. 999
… Purpose To inform agencies of the creation of Reason Codes TRI and NPR . Affected … Retirement Incentive Program Background Chapter 105 of the Laws of 2010 authorized a two track Retirement … To inform agencies of the creation of Reason Codes TRI and NPR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codes