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Comptroller DiNapoli Releases Municipal Audits
… $42,200 during the audit period. Village of Greenwich – Water and Sewer Financial Operations (Washington County) The Village lacked effective procedures to ensure water and sewer charges were accurately billed, collected and enforced. Board-adopted water rates were incorrectly set up in the billing and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… completed audits of the Inlet Common School District , Lockport City School District , Morris Central School … are adequately documented and approved prior to payment. Lockport City School District – Monitoring Transportation … completed audits of the Inlet Common School District Lockport City School District Mo …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Processing of Sexual Offense Evidence Collection Kits
… information, which can help link violent crimes and known offenders. The Executive Law, which was enacted in November …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsXVI.3.E The Reporting Entity – XVI. Financial Reporting
… and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its … CRITERIA FOR ENTITY DETERMINATION Entity determination is done in accordance with provisions of the Codification of … - "Defining the Financial Reporting Entity." The following is a comprehensive list of those public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … public benefit corporation that was established to plan and undertake urban renewal projects in the Village … The Agency inappropriately received subsidies from the FIDA. Key Recommendations Direct and manage the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… make him an ideal choice as counsel. Our team of legal professionals tackle a wide variety of challenges ranging … from the retirement system, state and local governments to procurement and numerous other issues,” DiNapoli said. Prior …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerReview of Travel Card Expenses
… of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel expenses on vouchers and expense reports. In doing so, the Director certified those travel expenses as …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesAlden Central School District – Fuel Management (2024M-90)
… fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users from the Town of … (Fire Company) have keys to access the District’s fuel tanks, potentially allowing individuals to access to fuel and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of New Baltimore – Procurement Practices (2013M-203)
… adequate documentation. Ensure all purchases made under OGS or County contracts are properly documented and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Minetto – Financial Condition (2013M-284)
… fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets that relied too heavily on appropriated fund balance as a financing source. As a … the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Lebanon – Justice Court (2013M-247)
… March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. … failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Use of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with … State public benefit corporation responsible for public transportation in Erie and Niagara counties, including … To determine whether the Niagara Frontier Transportation Authority was complying with requirements to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… to compare social security numbers of eligible persons with the local government or school district’s own records. … and written procedures. Maintain continued communication with retirees and other eligible persons If retiree …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesState Agencies Bulletin No. 995
… Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit (BU03) in eligible agencies and titles Effective Date(s) Payment may be submitted in Pay Period 7L, paychecks dated 7/15/10 (Institution) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Access-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … copy of the reports to the MTA's third-party administrator for automobile liability insurance, Claims Service Bureau … result from the accidents. The 14 carriers are covered for personal injury and property damage through MTA's captive …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsDiNapoli Urges New Yorkers to Fill Out 2020 Census Forms
… towns and villages. These charts, which are updated daily, show: Counties with the highest responses rates … and Village of Saltaire (6.6 percent). DiNapoli released a report back in January that showed New York paid $26.6 … Census Response Rates - The Time to Act is Now February Report on Census (available in other languages): Census 2020: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-urges-new-yorkers-fill-out-2020-census-formsComptroller DiNapoli Releases School District Audits
… totaling $845,215 were not audited and approved prior to payment. Auditors also found credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 … accounts were invoiced in a timely manner. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0XII.6.B Land Acquisition Payments – XII. Expenditures
… as necessary. In addition, OSC will also create and mail IRS Form 1099-S to the seller of the land for federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-payments