Search
Comptroller DiNapoli Releases Municipal Audits
… Town of Broome Candor Fire District FD Co of Clinton Ind Dev Agency Dutchess Co Genesee Co Georgetown FD Greene Co Hewlett Bay FD Long Lake FD No 1 …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Agencies (IDAs) do not verify if businesses receiving tax breaks are actually meeting job creation goals. These … questions about the effectiveness of providing costly tax breaks to private companies. IDAs owe it to taxpayers to … For example, one business received more than $600,000 in tax abatements, but closed its operations three years into a …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataCity of Newburgh – Budget Review (B17-6-18)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18State Comptroller DiNapoli Releases State Audits
… vendor as MWBE utilization. Workers' Compensation Board (WCB): Assessment of Costs to Administer the Workers’ … Year Ended March 31, 2014 (2015-S-12) Auditors found the WCB has adequate procedures in place to ensure that it …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsMiddlesex Fire District – Procurement (2025M-135)
… 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … commissioners and its officials should seek competition for goods and services to ensure the best value for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Opinion 89-52
… who would be responsible for the development of a "formal quality assurance program", the development and coordination … recognizes "...a need to provide flexible, diverse and high quality training opportunities which are reasonably …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom … activity moneys were not maintained in accordance with District policy and Regulations. We found significant … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Municipal & School Audits
… for purchases totaling $848,783. As a result, the board did not ensure that the town obtained the most … are not realized. The city has budgeted $23.9 million for personnel services in the general fund. However, the city’s … a budgeting technique used by the city to account for open personnel positions, which may not be prudent, as it leaves …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Gowanda – Procurement (2013M-175)
… obtained bids and quotes in accordance with the Village’s procurement policy, and verify that they were receiving the … Ensure that Village officials comply with the adopted procurement policy and approve contracts awarded through the … Village of Gowanda Procurement 2013M175 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175SUNY Bulletin No. SU-322
SUNY Bulletin No SU322
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PBANYS working … Memorandum of Agreement (MOA) dated 01/20/2022 between the State of New York, SUNY, and PBANYS allows specific SUNY … should begin using the new Time Entry Overtime Earnings Codes in Administration Pay Period 22L, checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases Municipal & School Audits
… did not procure all goods and services in accordance with board policy and applicable statutory requirements. As a … officials did not always report laboratory testing results to all parties or within the required time periods and did not notify staff, parents and/or guardians of the results in writing, as …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … State receives. The product code field can also be used in conjunction with the account code, to provide a lower … of detail for reporting and analysis. The following major classes of revenues have been developed for use by all State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewCanton Central School District - Claims Audit Process (2018M-186)
… review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling … support, the claims auditor was required to conduct an independent and thorough audit of the claims. The claims … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash received from sales …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School also paid … Committee as required by the School by-laws. Comply with the School by-laws and policies regarding reimbursement … professional services. Enter into written agreements with all professional service providers and School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District reported … Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … from voting on matters involving the firm. However, it is unclear whether he has directly performed engineering …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedEtna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Lima Public Library – Procurement (2017M-295)
… Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The Board did not adopt a procurement …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oneida Housing Authority – Tenant Rents (2014M-306)
… Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The … operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306