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Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases State Audits
… of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) For the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Police Property Room Inventory (2014-MS-4)
… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a … Recommendations Review and update policies and procedures for controlling property. Monitor activity in the property …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… two parent representatives. The School’s 2013-14 fiscal year budgeted operating expenses total approximately $3.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, … the statutory limit by approximately $1.6 million, or 75 percentage points, as of June 30, 2015. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Fund Financial Data – 2023 Financial Condition Report
… From Prior Year At the end of State Fiscal Year (SFY) 2022-23, the General Fund balance was $42.9 billion, an … previous year’s restated balance of $27.5 billion. For SFY 2022-23, governmental funds* reported a combined operating … Fund and all nonmajor governmental funds. ** The 2021 and 2022 beginning fund balances were restated due to the …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Village of Parish – Board Oversight (2012M-240)
… Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background … Board of Trustees is the legislative body responsible for managing Village operations. The Village’s 2010-11 … procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that only appropriate claims, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Comptroller DiNapoli Releases Municipal Audits
… records. Islip Terrace Fire District – Claims Audit and Payroll (Suffolk County) The entire board did not authorize … commissioners. The board needs to improve controls over payroll to ensure that pay rates are properly authorized and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Italian Heritage Month Reception
… Each year State Comptroller Thomas P. DiNapoli commemorates … of the Italian-American community. In addition to this year's honorees, we will be joined by Joseph Sciame, …
https://www.osc.ny.gov/events/italian-heritage-month-receptionDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… tax levy growth will be limited to 2% for a third time in four years for local governments with calendar fiscal … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … Dec. 31) had their levy growth capped at that amount. In 2021, the allowable levy growth was 1.56%. The Office of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Capital – 2022 Financial Condition Report
… projects: Capital spending to average $18.6 billion per year; and The share of non-federal capital spending financed … an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, DiNapoli’s office has completed the … of operating deficits, to create an overall fiscal stress score. To date, DiNapoli’s monitoring system has identified a …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition