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Rapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit … card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit … purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… 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 in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… will release his 2024 average bonus estimate in March 2025. State and City Tax Revenue The state depends more …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … food totaling approximately $1,300 for a private, personal event. Without the superintendent’s involvement, the manager … agreements since the initial audit was completed. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases State Audits
… did not reconcile the discrepancies or report them to OSC as required by state law. The petty cash account, which …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 91-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … highway. Section 306 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway without a … Section 402 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway without a …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … in jail and five years of probation and was ordered to pay restitution. Watervliet Housing Authority – Timekeeping …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Comptroller DiNapoli Releases School District Audits
… accurately and properly supported, but the school relied on staff at its accounting firm to calculate tuition. School … employee benefits) to be reasonably funded. However, based on the highest rate at which the school district has paid out …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… students, however, the meals cost more to prepare than the revenue generated by the meal sales. The district reported … overestimated expenditures and used very little of the revenue from the districts’ wind power agreement to reduce …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Dansville North Queensbury Volunteer Fire Company Town of Ripley and the Sauquoit Fire District No 1
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Albany County … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Bethpage Union Free School District Commack Union Free School District and the PlainviewBethpage Central School District
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsExtra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … intact deposits, and all monthly reports were submitted to the state Justice Court Fund in a timely manner. Columbia … Also, the department does not charge inspection fees up to the maximum amounts permitted by regulation. Village of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over … 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Huntington – Payroll and Legal Services (2013M-28)
… of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28