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State Comptroller DiNapoli Releases Municipal & School Audits
… was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) … record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Federal Programs Bridge Gap in Broadband Access
… The number of New Yorkers earning less than $20,000 with a broadband subscription rose from 64% to 76% between 2019 and 2021 thanks in large part to … below 200% of the Federal Poverty Level are eligible for up to a $30 monthly subsidy for a broadband subscription. As …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessTown of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Collection of Lease and Permit Revenues
… of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between … due and another $1.4 million at least six years past due. In total, 195 permits were more than 30 days past due. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Dover – Financial Activities (2013M-139)
… tax payments to the Supervisor weekly until the Town warrants have been satisfied. Perform bank and cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Comptroller DiNapoli Releases Municipal Audits
… state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… been issued. City of Johnstown – Information Technology (Fulton County) City officials did not adequately safeguard … technology (IT) resources to ensure personal, private and sensitive information (PPSI) was protected. The failure … to officials. City of Johnstown – Financial Management (Fulton County) City officials did not maintain accurate and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-1)
… to provide an independent evaluation of the Rochester City School District’s (District) adopted budgets for the 2018-19 … to provide an independent evaluation of the Rochester City School Districts District adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1State Comptroller DiNapoli Releases School Audits
… also did not disable 72 unneeded network accounts in a timely manner. Officials also did not monitor compliance … IT control weaknesses were communicated confidentially to officials. Westhill Central School District – Information … confidentially to district officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-servicePine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… of our audit was to examine the District’s fund balance and identify opportunities for cost savings in transportation … Central School District is located in Orange, Sullivan, and Ulster Counties. The District is governed by the Board of … $94.6 million, which were funded primarily with State aid and real property taxes. Key Findings The Board and District …
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)
… As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the … records and reports. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… and monitoring. Background The IDA is an independent public benefit corporation established in 1974 for the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fOpinion 95-28
… represents a fundamental limitation on home rule powers ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 … Village, Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be … detailed statutory scheme (see Daytop Village , supra; Albany Area Builders , supra ). Section 11 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … unit, receives a 4% pay increase, and other officers in the bargaining unit receive a 4% increase plus an … increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the entitlement to a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 88-65
… not paid a tax. The issuance of tax receipts by town and city collecting officers is governed by section 986(1) of the … for real property taxes transmitted by computer tape by a city with a population of one million or more persons. For … of section 986(1) prior to the amendment, we expressed the view that, where taxes are paid by a mortgagee bank, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Comptroller DiNapoli Releases Municipal Audits
… requirements. In addition, of the 15 purchase and public works contracts totaling $150,939 that did not exceed … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-audits