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Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled. Recommendations The audit …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … agreed with our recommendations and indicated they have taken or will take corrective action. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

DiNapoli Releases Bond Calendar for Fourth Quarter

… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the Committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarter

Opinion 92-51

… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …

https://www.osc.ny.gov/legal-opinions/opinion-92-51

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … timely accounting records, which caused the general ledger to be out of balance by nearly $7 million. In addition, the … the district’s computer network. While computer policies do not guarantee the safety of an entity’s computer system, …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0

Auditing Travel/Conference Claims – Travel and Conference Expense Management

… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … including appropriate approvals, travel forms, receipts and other documentation to ensure that the claim represents a … The audit of travel and conference claims is required by law and is an essential …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims

State Comptroller DiNapoli Releases Municipal Audits

… were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The board did not perform an annual audit of …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Frontier … than reported. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the … not developed fuel inventory records and because no one is consistently recording the amount of fuel dispensed in the …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… town granted a total of 1,421 agricultural, veteran and senior citizen exemptions on the 2017 assessment roll, collectively …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases School District Audits

… School District – Procurement (Jefferson County) A review of 24 purchases totaling about $128,000 found that district … competition by obtaining oral or written quotes for 18 of those purchases (75 percent) totaling $81,500. District … also did not seek competition for services from five of the six professional service providers reviewed. These …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0

DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress

… three villages in “significant fiscal stress” are Island Park (Nassau), Valley Stream (Nassau) and Wappingers Falls (Dutchess). The …

https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stress

New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue

… on a fixed income, expansion of workplace protections and domestic partner rights, and so much more. “I send my …

https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohue

2023 Financial Condition Report – 2023 Financial Condition Report

… In this environment, State policymakers increased support for schools, health care and other programs. At the same …

https://www.osc.ny.gov/reports/finance/2023-fcr

Syracuse City School District – Claims Audit Process (2016M-290)

… 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which operates 34 schools with approximately 21,000 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290

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