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Village of Dering Harbor – Board Oversight (2020M-29)
… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Gates-Chili Central School District - Financial Management (2019M-53)
… fund balance as a funding source. The tax certiorari and unemployment insurance reserves were overfunded by $2.86 million as of … over the last three years despite having sufficient funds to finance the District’s increased costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Health (DOH): Medicaid Program: Medicaid Payments for … included: claims billed for excess quantities of drugs; claims for drugs in which the prescriptions were … inappropriate refills. The audit also identified a range of practices by both Joia and a doctor that warrant further …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 99-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the …
https://www.osc.ny.gov/legal-opinions/opinion-99-13Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … in the check book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCooperstown Central School District – Financial Management (2024M-65)
… the Cooperstown Central School District (District) Board of Education (Board) and District officials properly managed … officials: Overestimated appropriations by a total of over $5.5 million and appropriated $2.6 million of fund balance that was not needed, while generating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… would have operating deficits totaling $6.7 million when it actually had operating surpluses totaling $9.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Comptroller DiNapoli Releases Municipal Audits
… and disbursements, processing of user charges, payroll and information technology. The board also did not make budget … of the clerk’s records and reports. City of Yonkers – Information Technology (Westchester County) The IT … by all employees and city officials have also not classified personal, private and sensitive information based …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) … record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the … Village of Sag Harbor Board Oversight and Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system … 1, 2013 through October 24, 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and … Village of Sinclairville Water Operations 2014M362 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are … obligations (or will be soon). Funds represent sources of funding and spending for particular purposes. The General …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTravel/Conference Claim Requirements – Travel and Conference Expense Management
… travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it … and other elected officers. The required documentation for travel claims/vouchers generally should include: A copy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsMandatory Service Credit Purchase Payments – Enhanced Reporting
… are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions … tax purposes because they are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of ERS service on or after July 1, 1989, and PFRS service on …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsTown of Stanford – Financial Condition (2013M-225)
… population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Opinion 88-56
… district commissioner an employee of firm doing business with district) -- Exceptions (remuneration and duties … 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing business with the … exception contained in General Municipal Law, §802(1)(b) is applicable. This is in response to your letter asking …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of … paid to the law partner of a school board member, who is engaged by the school district as its attorney, is not … generally must be disclosed in writing and included in the official record of the governing board's proceedings (General …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial … fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. firehouses. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m