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Comptroller DiNapoli Releases Municipal Audits
… $145,671 or certain health insurance benefits provided by the town. Finger Lakes Community College – Credit Card and … exemptions to go undetected. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building exemptions. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board … an annual report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use and need of the reserve funds. However, the annual report …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsHorseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … appropriations, it appeared that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Urban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Establishing the Standard Work Day – Enhanced Reporting
… must have a standard work day (SWD) established by board resolution or contract in order for you to calculate … for your elected and appointed officials and reports them by adopting a resolution. Use our Standard Work Day and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … E&D is a New York City-based organization approved by SED to provide preschool Special Education Itinerant … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected five-member Board of Fire Commissioners. The … The Board did not adopt an investment policy as required by GML. The District has been using a credit union for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Greece Central School District – Procurement of Professional Services (2024M-129)
… Key Findings The Board and District officials did not always seek competition for professional services. As a … 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mTown of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and exceeded its authority under New …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashGeneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. … Geneva City …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Claim Submitted—What’s Next?
… 30 days. If you don’t receive a confirmation email and it’s not in your junk or spam folder, contact us . Email and Text … do not have any more information about your claim than what’s included in your status or correspondence from us, and …
https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-nextBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … has occurred because the Council adopted budgets that were not based on prior year’s actual results of operations. The …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30State Comptroller DiNapoli Releases Audits
… CCC is a New York City-based organization authorized by SED to provide preschool special education services to … to CCC and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, … age and is reimbursed for these services through rates set by SED. For the fiscal year ended June 30, 2018, auditors …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mOpinion 96-23
… Practice Law and Rules does not grant a broad exemption to towns, or other municipalities (except in certain … from the statutory court fees which clerks are required to charge or collect. This is in reply to an inquiry from your office requesting an opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-23North Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for … and a running analog meter showing gallons dispensed to date. Starting in March 2016, the department also began … did not maintain a book inventory and reconcile it to the physical inventory for each type of fuel. Since …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89