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Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… improve their monitoring of cash management. The Trustees have not adopted an investment policy, which resulted in … stolen, or that the Trustees will lose interest that could have been earned if moneys had they been deposited timely. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mState Comptroller Thomas P. DiNapoli Statement on New State Budget
… COVID-19. More than a year into the pandemic, the number of cases remains high in New York but the accelerated pace of vaccinations and job growth in many sectors indicate an … aid and from tax increases. Higher personal income tax rates on high-income taxpayers will likely increase the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetUnexpected Delays and Events
… arrived at the scene and were used to move passengers for any of these events because there were no LIRR On-Scene …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … services. Auditors found charges totaling $9,362 did not have sufficient supporting documentation attached to the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… six of the 20 checks we tested, totaling $3,316, did not have sufficient documentation. Although DIA officials … or bills attached to the claims, taxpayers do not have any assurance that these monies were used for valid …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Record of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a … These officials who begin a new or subsequent term of office after January 1, 2016, are required to complete a … of the governing board within 30 days of completion. An elected or appointed official is not required to keep …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Cato-Meridian Central School District – … managed. Auditors found district officials should have disabled 550 network user accounts that were no longer … from the date of the test. District officials should have established written procedures for granting, changing, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1City of Yonkers – Budget Review (B18-6-7)
… overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt and interest costs if it issues debt for these special projects. The City’s adopted budget does …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and calculation of separation payments … realistic estimates for revenues, expenditures and fund balance use based on historical trends and other identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Purpose of Audit The purpose of our audit was to review internal controls over the Library’s private funds … occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. Instead of writing individual checks to reimburse employees, officials wrote a check to the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256A Statement from Comptroller DiNapoli on the Murder of George Floyd
… time, the response must be different. Too many Black lives have been lost or marginalized over the years to racism, … violence. Too many fathers and mothers, sons and daughters have been taken. Too many opportunities have been stolen and dreams deferred. Across our country, …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydOpinion 2007-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … company and, in connection with its authority over the fund raising activities of certain fire companies pursuant to … copy of the audit report in the form prescribed by the State Comptroller must be provided to the fire company and to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8State Comptroller DiNapoli Releases Municipal & School Audits
… more than $20.5 million and the 2025 proposed budget does not provide for satisfying these obligations. These … board-adopted budgets made it appear the district would have budget deficits requiring fund balance to be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , Cortland … District and the West Seneca Central School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the tentative budget are reasonable. The district …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0City of Oneonta – Departmental Collections (2013M-13)
… including real property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental … in 2012. Key Finding We audited certain moneys collected by four of the seven departments within the City responsible … City officials, we determined that cash receipts collected by the Finance and City Clerk’s Offices were adequately …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Williamson Central School District – Procurement of Professional Services (2016M-55)
… Wayne County. The District, which operates three schools with approximately 1,065 students, is governed by an elected … The District did not have formal written agreements with all professional service providers that were paid more … professional services. Enter into a written agreement with each professional service provider indicating the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesWesthill Central School District – Procurement (2016M-182)
… County. The District, which operates three schools with approximately 1,775 students, is governed by an elected … District officials entered into written agreements with four of the professionals for services totaling $340,729 … professional services. Enter into written agreements with all professionals. Local Government and School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in implementing …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial activity was properly recorded and … a six-member Board of Directors, contracts with the Town to provide fire protection services to the Town’s western …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over