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Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to … Clerk collected tax payments totaling $774,127 during the first three weeks of January 2016 but remitted these …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Fredonia Central School District - Financial Management (2018M-33)
… annually increased the tax levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt … for appropriations and the amount of fund balance to be used to fund operations. Reduce unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … fines are being imposed below the maximum amounts allowed by law. Also, the duties of billing, cash collecting and … – Court and Trust Funds (2014M-74) Records maintained by the Surrogate's Court were generally up-to-date and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… limit. The proposed budget also includes a 4 percent water rate increase. However, at the time of the review, the city council had not authorized the rate increase. Based on the city's historical overtime cost … and reports, as required. Town of Springfield – Credit Card Purchases (Otsego County) The town board did not ensure …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today in Erie County Court after … found that Rodriguez, an audio visual equipment technician, submitted time records for working full days at … A Buffalo City School District technician pleaded guilty today in Erie County Court after …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement vouchers charging advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementHannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… of Ghent and Claverack in Columbia County. The Company is governed by an elected three-member Board of Trustees. As …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mFalconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Bombay – Justice Court Operations (2015M-208)
… policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Suffern – Budget Review (B8-15-13)
… are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there were … the fund’s deficit. The adopted budget increased sewer rates by 5 percent to generate future operating surpluses. … a local law which allows the Village to override the tax levy limitation. Key Recommendations Amend the proposed …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Genesee Falls – Fiscal Stress (2013M-146)
… sound financial condition. The Town’s general and highway funds’ budgeted appropriations for the 2013 fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Woodridge – Financial Condition (2013M-172)
… Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five elected members … department garage in January 2013 and changing the date of elections. The Board could make improvements in budget …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172State Comptroller DiNapoli Releases Municipal Audits
… is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsEthical Standards for State Agency Contractors Act
… services pursuant to an information-risk contract. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-act