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Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Allen – Town Clerk Collections (2024M-120)
… [read complete report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Comptroller DiNapoli Releases State Audits
… place and a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified some …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… that while DEC had been active in establishing programs to address invasive species, improvements in its oversight, monitoring, and communication relating to boat inspections, permits, and early detection and … of invasive species could strengthen its ability to mitigate the spread of invasive species. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, … by the county treasurer. You ask about the custody and disbursement of certain moneys necessary for the operation of …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Comptroller DiNapoli Releases Municipal Audits
… 89 purchases totaling approximately $95,000. Six of the 10 sole source purchases totaling approximately $30,000 lacked … and services procured were only available from legitimate “sole source” providers. Auditors also found that three …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Authority (MTA): Employee Qualifications, Hiring, and Promotions (Follow-Up) (2021-F-27) A January 2019 audit … agencies, it did not ensure they met the qualifications for the new position into which they were hired or promoted, … experience, and operating license requirements and, for operating titles such as Train Operators, Conductors, and …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… effectively monitoring the expenses reported by Palladia to ensure that reimbursed claims are allowable, supported and … did not maintain adequate oversight of direct placement to ensure that Local Departments of Social Service (Local … standards, policies, or procedures for Local Districts to follow in supervising all direct placement cases as it has …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsDiNapoli Appoints Top Retirement System Staff
… from 2013 to 2014. Prior to joining government, she worked for the New York State AFL-CIO for 23 years. Crawford Gardner joined the State … to replace the current member benefit system. She is known for her broad depth of knowledge of complex retirement system …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … hours worked and did not preapprove in writing overtime to be worked. Jordan-Elbridge Central School District – … maintained general fund unrestricted fund balance close to the 4 percent statutory limit and the district's original …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … discrepancies with 31 disbursements totaling $24,808. Of this amount, $5,883 was disbursed for items that were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Greene County Industrial Development Agency – Management Practices (2013M-95)
… was to evaluate the Greene County Industrial Development Agency’s (GCIDA) management practices for the period January … analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that … hold businesses accountable when they do not comply with employment reporting requirements or meet specific employment …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… office completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , … resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsCity of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The … $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … to only 0.2 percent of general fund appropriations, and does not provide for a tax overlay. The general fund budget …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… audit was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through … Key Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Charlotte Valley Central School District – Financial Condition (2013M-232)
… balance to be more than the 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 … the 2010-11 year, the fund balance was under the threshold at 3.95 percent. To reduce the unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal … of Trustees comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… We found that copies of back-up data are not stored in a secure off-site location, and the Board has not developed a … cash. Ensure that back-up copies of data are stored at a secure off-site location for retrieval in case of an …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information