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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … its actions. In addition, the board did not approve change orders totaling more than $50,000 before the work …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Glens Falls Common School District – Financial Condition (2015M-66)
… February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in … an elected three-member Board of Education, operates one school, with approximately 180 students. The District’s … Glens Falls Common School District Financial Condition 2015M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Lewiston – Purchasing (2013M-45)
… to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is … Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial … 19, 2013. Background The Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… and Pari-Mutuel Law. Other Taxes – Racing and Combative Sports Tax 30432 Racing Tax Tax imposed on admissions fees … Wagering and Pari-Mutuel Law. 30433 Authorized Combative Sports Tax Tax imposed on the gross receipts from ticket … broadcasting rights or digital streaming of a combative sports match or exhibition as prescribed in Article 19 of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesCity of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… special act school district located in Westchester County, and provides education to students from a residential treatment center as well as day students from neighboring districts. The District is … for 30 days and $893,897 had been outstanding for 90 days or more. District officials deemed only 50 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… was to review Board oversight of financial operations and information technology controls for the period June 1, … is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is … each month for use in monitoring revenues, expenditures and reports for cash balances and cash flow. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… The current and former Supervisors did not prepare monthly bank reconciliations, provide the Board with complete and … without complying with competitive bidding requirements. Bank reconciliations and accountability analyses were not performed for all Court bank accounts. Key Recommendations Ensure that the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Chautauqua – Fiscal Stress (2013M-220)
… through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected five-member Town Board is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Wayne – Justice Court (2013M-52)
… and the Board did not provide effective oversight of Court operations, resulting in a $2,910 shortage in the … receipts are issued for all collections. Ensure that the Court deposits all moneys received, intact, within 72 hours … of the succeeding month and remit moneys received by the Court to the Town Supervisor. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
… operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Georgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264State Comptroller DiNapoli Releases Municipal & School Audits
… The board overestimated appropriations by more than $30 million (8%) and underestimated revenues by a total of …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… services. Officials paid $135,000 to 10 of the 14 service providers reviewed without seeking competition. Officials … with the district. New Lebanon Central School District – Network User Accounts (Columbia County) Officials did not establish adequate controls over the district’s network user accounts to protect against unauthorized use, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… 2015-16 budgeted appropriations, exceeding the limit by 10 percentage points. Furthermore, the district has two …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the bookkeeper’s duties or implement critical controls. In addition, the board could improve its annual audit of the … and capital needs and has not outlined its intentions for financing future capital improvements or equipment … the total airport operating deficits exceeded $293,000. In addition, delinquent taxes totaling $575,182 date back to …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-audits