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Village of Islandia – Overtime (2023M-121)
… in overtime that was not properly approved or supported by the employees’ timecards. During the audit period: …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Wayne Central School District – Financial Management (2012M-229)
… which are funded primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… the competitive bidding guidelines as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by obtaining verbal or written quotes. District personnel also did not comply …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Skaneateles Central School District – Records and Reports (2015M-154)
… December 31, 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and … available or by fiscal year-end. … Skaneateles Central School District Records and Reports 2015M154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Rapids Fire Company – Credit Cards (2023M-86)
… totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, fund, project, program, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Perth – Conflict of Interest (2024M-142)
… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board member … prevent Town officials from having prohibited interests in non-payroll disbursements. Town officials generally … of Perth Town Board Board members had prohibited interest in nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance (O&M) costs. As … costs that only benefited taxpayers within the water district and resulted in the decline of the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first half of 2024 were a dramatic 79.3% increase over the same period … recent years. This may reflect a decline in activity at restaurants, dry cleaners, and other businesses due to remote …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearComptroller DiNapoli Releases State Audits
… have been turned over to the State Comptroller’s Office of Unclaimed Funds and that individual troops did not always …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public library and … contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), 801, 806: A member of a public library board …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Forestburgh Fire District , City of Glen Cove , Spencer Volunteer Fire … is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… controls over the Department’s financial operations for the period January 1, 2012 through December 10, 2013. … company and two at-large members. The Department’s revenue for the past three fiscal years 2011 through 2013 averaged about $3,400, and the average expenditures for the three years were $2,400. Key Findings The Business …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Comptroller DiNapoli Releases School District Audits
… years of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… completed audits of the Altmar-Parish-Williamstown Central School District , Candor Central School District , Lowville Academy …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Nassau County) District employees only used leave time to which they were entitled and unused leave payouts were … However, record keeping procedures could be improved to reduce the risk of leave time being used or paid out for …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-audits