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Comptroller DiNapoli Releases Municipal Audits
… bills, they typically do so after the payments have already been made, and their approval is not documented … claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Italian Heritage Month Reception
… Month by honoring prominent members of the Italian-American community. In addition to this year's honorees, we … Tamburri, Ph.D., Dean of the John D. Calandra Italian American Institute (Queens College/CUNY), for reflections on …
https://www.osc.ny.gov/events/italian-heritage-month-receptionDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… the economy recovers from the pandemic, local governments have seen some revenues rebound and have benefited from one-time federal financial assistance. At …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Capital – 2022 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $3 billion (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Housing, up by …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Chenango County) The district is serving nutritious meals to its students and the meals are being prepared … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… York State Comptroller Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s … scoring for all local governments and school districts in New York. “Since implementing the system last year, we …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… the Clerk’s records, as required by Town Law, which could have assisted officials in detecting and addressing the … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… District officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by … the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. Adopted … Develop a plan to reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionBallston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … District (District) and provides fire protection services to the District. The Department’s officers include a … which should provide policies and procedures relating to control of the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… officials used bid specifications for a purchase that may have created ambiguity as to whether the District intended to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Oswego County – Transfer Station Cash Receipts (2015M-334)
… over the Department of Solid Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015. … maintains a Department of Solid Waste which is responsible for providing recycling and solid waste services to … and sell the stickers in sequence. Establish a process for someone independent of the cash receipts process to …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … that stipulated the contract period, the services to be provided and the basis for compensation. Starpoint … benefit accrued liability reserve by $820,000. For access to state and local government spending and nearly 50,000 …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Gardiner Fire District – Length of Service Award Program (2013M-265)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ … as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and implement standards …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer operations for the … written agreements had lapsed or no evidence was presented to indicate that an agreement was ever initiated with two of … Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Annual Financial Report Filing Deadlines
… Annual financial report due dates have been updated to reflect changes for certain …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its policies and … $1.8 million in excess revenue and an unnecessary increase to class 1 (residential) 2016-17 tax rates. Key … Recommendations Develop additional policies and procedures to assess indirect tax impact of PILOTs. Develop accurate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley