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Lowville Academy and Central School District – Financial Condition (2015M-220)
… Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
Village of Fleischmanns Financial Condition and ClerkTreasurers Duties 2017M30
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30High Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s water fees … Agency as a superfund site because the area was determined to have polluted ground water. The District is jointly … reconcile the amount of water purchased from New York City to the amount it billed its customers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Queensbury – Justice Court (S9-14-2)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, … is the governing body responsible for overseeing the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… document or compare this document with the certified payrolls. Key Recommendations Segregate the Deputy’s payroll … and resolve any payroll discrepancies before the payrolls are submitted for certification. Review the direct …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that … 8,500. The Town, which is governed by an elected five-member Town Board, contracts with a fire company to provide … Key Findings There is no record of a Board member who is Deputy Treasurer of the fire company disclosing his interest …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… did not establish procedures to ensure that the correct prices were obtained when purchasing goods through New York … a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37East Hampton Housing Authority – Board Oversight (2017M-33)
… the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Cohoes Public Library – Governance and Operations (2015M-259)
… in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The Treasurer does not submit … in accordance with its bylaws, its charter and City code. Periodically review and update the bylaws and charter. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… over cash receipts recorded in the system or the cash register and stated that one employee was required to count … compare the total amount of cash collected with the cash register tapes. Key Recommendations Establish comprehensive … receipts collected and compare the total with the cash register tapes. Compare the amounts collected as recorded in …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8City of New Rochelle - Elevator Inspections (2018M-62)
… action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62DiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterComptroller DiNapoli Releases Municipal Audits
… , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget … than $48,000 in purchases had inadequate documentation. South Farmingdale Water District – Information Technology …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Auditing 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 … The audit of travel and conference claims is required by law and is an essential internal control for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Comptroller DiNapoli Releases School Audits
… officials are not monitoring the use of district-owned cell phones to ensure that all expenses are reasonable and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Board of Public Utilities – Energy Efficiency and Recycling Programs (Chautauqua County) Although the board …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… competition for services from five of the six professional service providers reviewed. These providers were paid … totaling $16,664 were not adequately supported. Kings Park Central School District – Procurement of Professional … they failed to sufficiently act as the school’s audit liaison and no audit committee acted independently from the …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… have a fiscal year ending on May 31, based on self-reported data. The scores also cover the 17 cities in … and unemployment. DiNapoli’s office also has a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… Danny Donohue: “Danny Donohue was a tireless fighter for working people, not just for CSEA members who he led for an historic 26 years as president, but for all public …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohue2023 Financial Condition Report – 2023 Financial Condition Report
… 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State policymakers … receipts. Read More About this Report This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, and demographic information in an …
https://www.osc.ny.gov/reports/finance/2023-fcr