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State Comptroller DiNapoli Releases Municipal Audits
… treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire District – … filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca Falls – … 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Hempstead -- Budget Review (B7-15-7)
… independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Adoption Subsidy Program (Follow-Up)
… locate and maintain stable and permanent alternative homes for hard-to-place and handicapped foster children. The … may be recoverable. Subsidies were paid to provide support for 25 children who were reported as being deceased per … in seeking restitution from the responsible localities for the overpayments identified in our prior report. With …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Federal Programs Bridge Gap in Broadband Access
… at or below 200% of the Federal Poverty Level are eligible for up to a $30 monthly subsidy for a broadband subscription. As of May 15, 2023, more than … facilitate sizable improvements in subscription rates for New York households with incomes below $20,000. In total, …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessTown of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Collection of Lease and Permit Revenues
… not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the amount due. As … of Transportation: Review of Real Property Holdings for Disposal ( 2010-S-48) … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Dover – Financial Activities (2013M-139)
… ensure that the bookkeeper maintained timely and accurate records and bank reconciliations. Further, because the Board did not audit the books and records of the applicable officials, these and other … ledger cash accounts. Conduct an annual audit of the records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella Fire …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… adequately safeguard information technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure to protect PPSI can have significant consequences on the … IT control weaknesses were communicated confidentially to officials. City of Johnstown – Financial Management …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-1)
… City School District’s (District) adopted budgets for the 2018-19 and 2019-20 fiscal years. Background The … deficit of approximately $31.6 million, even accounting for the numerous cost-savings and avoidance measures, … first effort is the recent review of the adopted budgets for the 2018-19 and 2019-20 fiscal years. Thereafter we will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Electronic Fund Transfer Instructions
… or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar with making electronic payments, …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsState Comptroller DiNapoli Releases School Audits
… Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors … eight of 10 employees’ computers they reviewed were used for personal internet activity. District officials did not … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsAlfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… year were $94.6 million, which were funded primarily with State aid and real property taxes. Key Findings The Board and … to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize school bus capacity. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 95-28
… and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing … an irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an …
https://www.osc.ny.gov/legal-opinions/opinion-95-28