Search
Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … Village of Washingtonville Village Hall Building Project and Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHudson Housing Authority – Board Oversight (2016M-302)
… operations for the period July 1, 2014 through May 18, 2016. Background The Hudson Housing Authority is located …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Fleischmanns – Water Fund (2013M-151)
… years. Although capital expenditures were made to repair infrastructure and decrease water loss, no long-term capital … plan for the water fund to address current and future infrastructure needs, including setting aside money in …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period July 1, 2013 … as required by GML. The Board did not solicit quotes to obtain goods and services that are not required to be competitively bid, in accordance with GML. The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Columbus – Budget Development Practices (2012M-225)
Town of Columbus Budget Development Practices 2012M225
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Butternuts – Disbursements (2021M-62)
… purposes and adequately supported, the Board, although required to do so pursuant to Town Law, did not audit and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted … that only authorized employees were provided with a user ID. The Town paid $4,991 for fuel that was obtained by a … they are appropriate Town purchases. Require that user ID’s only be assigned to employees with a routine need to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Horseheads Central School District – Network Access Controls (2021M-127)
… provided. As a result, officials were unable to determine exactly what services they paid for, if the District was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andDiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… bonds to reduce debt service costs. The bonds would mature over 22 years. The bonds are expected to be awarded …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town of Lincoln - Disbursements (2022M-198)
… approve claims prior to payment when required and ensure all claims include adequate support before approving them. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit (LOCs) to provide cash flow for several years. The Corporation’s ability to pay off the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid … versus acquiring new assets; Develop a structured approach for making decisions to fund capital assets; Identify which … think about these questions: Who will be responsible for overseeing the plan's development and implementation? How …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsDiNapoli: Property Tax Exemptions Top $450 Billion
… of total property value ($1.5 trillion). When compared to 2006, this represents a five percent decrease in both the … of properties eligible for exemptions (2.9 million in 2006) and their total value ($479 billion). The largest … 109 Industrial Development Agencies reported they had granted $1 billion in property tax exemptions that were …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionOpinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether secondhand equipment of a private entity or a municipality of this State may be … purchased by a county at an auction without contravening the competitive bidding requirements of General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-13State Comptroller DiNapoli Releases Municipal Audits
… 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/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor … within the timeframes established by state law. The tax collector did not remit taxes totaling approximately $922,000 … the town supervisor at least weekly as required. The tax collector improperly followed the town supervisor’s …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-back