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Town of Florida – Town Clerk Operations (2012M-215)
… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … storage medium and should ensure access to collections is limited. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … March 1, 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population … Village of Deposit Fiscal Monitoring and Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… that collectively show the amount of beginning inventory, fuel purchased, fuel consumed, and the balance of fuel remaining. Our analysis of a sample of the Town’s … Financial Condition Board Oversight and Controls Over Fuel Inventory 2013M163 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … annual growth seen since the COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic … Local government sales tax collections in New York state totaled …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Comptroller DiNapoli Releases Municipal Audits
… Services to receive state contract pricing for diesel and heating fuel purchases. Town of Deerpark – Budget Review …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … sewer district fund from $31,503 to $3,521 (89 percent). Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be required to provide collateral security … provided for in statute or determined by the department. Distributors whose combined tax liability exceeds $5 million … liability. Auditors found the department does not review distributors’ existing collateral security amounts to …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli: 14 School Districts Designated in Fiscal Stress
… monitoring system, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, … by school districts (excluding New York City and the Big Four) increased from $13.8 billion in SY 2020-21 to $15 … billion in SY 2021-22, an increase of $1.1 billion, or 8.5%. Lists School Districts in Stress for Fiscal Year Ending …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling … guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher … County) District officials did not ensure that credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed … School District) spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… New York State Division of the Budget (DOB) Bulletin B-1184, titled Agency Contracts, … Service and Capital Spending Controls , impacts the Office of the State Comptroller’s (OSC) audit of contracts and … New York State Division of the Budget Bulletin B1184 titled Agency Contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… agencies with guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). … Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, including internal audits and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerVillage of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… [read complete report - pdf] Audit Objective Determine if the Clerk-Treasurer accurately and completely accounted for, … financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Hamburg Central School District - Information Technology (2019M-10)
… Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for … purposes. Key Findings District officials did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal Internet use was found on computers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Evans-Brant Central School District - Information Technology (2019M-121)
… training for individuals who used District IT assets. Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private and sensitive information (PPSI). In …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121