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Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Hempstead -- Budget Review (B7-15-7)
… with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. The Village’s proposed budget includes a tax levy …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… in a negative financial impact its Division of Safety and Health. Other Related Audits/Reports of Interest Deparment of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followRochester City School District – Budget Review (B20-2-1)
… 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s September 19, 2019 …
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 … your EFT use: Office of the State Comptroller Office of Unclaimed Funds 110 State Street Albany NY 12236 … Use the …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) … IT asset inventory. They also did not properly manage user accounts or ensure unneeded administrative and user …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … following school district audits were issued. Watervliet City School District – Information Technology (Albany County) … written procedures for managing, limiting and monitoring user accounts. Auditors determined officials also did not …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… clerk-treasurer did not adequately perform her duties. As a result, the former clerk-treasurer received inappropriate … Auditors did not find any significant errors in how cash receipts and disbursements were recorded and … reports. They also found a privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsAlfred State College of Technology – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees … payments. Key Findings We found that the travel expenses for the three College employees and the service provider selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Dover – Financial Activities (2013M-139)
… 1, 2011, to October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately 8,700. The Town is governed by the Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… the district’s special education costs to the costs for providing the same services in nearby school districts … Auditors determined the tuition charges were appropriate for recovering the costs to the district of providing these … For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationBaldwinsville Central School District – Financial Management (2016M-65)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through October 31, 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Adoption 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-followPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July … The Pine Bush Central School District is located in Orange, Sullivan, and Ulster Counties. The District is … District officials routinely overestimated expenditures in the District’s annual budget. Total expenditures were …
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)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board … Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial reports were … includes five recommendations to help the Board improve accounting records and reports. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… funding gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the … reach $3.5 billion by 2019, $1 billion more than in 2014. Even with planned biennial fare and toll increases of 4 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released today by New York State Comptroller Thomas … about the perils of chronic absenteeism. But given how vital it is for our children to be in school and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 92-7
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 97 - 12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §806[1]). Finally, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-97-12