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Government-Wide Financial Data – 2021 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village … to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and Measures – Internal … his office completed audits of the Village of Attica Columbia County Department of Weights and Measures Village of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Government-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Comptroller DiNapoli Releases Municipal Audits
… paid without board approval. Village of Palmyra – Justice Court Operations (Wayne County) The justice’s cash balances … totaling $1,864. In addition, the board’s audit of the court records and reports was inadequate. Find out how your … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … unrestricted fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementWestchester County – Budget Review (B18-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … for sales tax collections, we estimate total collections to be closer to $538.4 million. The County budgeted $246.6 million in …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations … Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Town of Mount Pleasant – Financial Condition (2013M-303)
… 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303State Comptroller DiNapoli Releases School District Audits
… not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The district … services. Officials paid $135,000 to 10 of the 14 service providers reviewed without seeking competition. Officials … sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … district's reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant … Batavia Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Town of Canandaigua Greece Public Library Industrial Development Agency Board Governance Town of Junius Orange County Community College Village of Ravena and the Westchester County Sewer Districts
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central School District , Pittsford Central School District and the Renaissance Academy Charter School of the Arts . State … P DiNapoli today announced his office completed audits of the Beaver River Central School District Clymer Central …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the Board did not ensure that the Treasurer maintained custody of all Company funds as required by the Company’s … forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Comptroller DiNapoli Releases Municipal & School Audits
… were not assured the board was effectively monitoring airport operations and financial condition. For the past five years, the total airport operating deficits exceeded $293,000. In addition, …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Catskill – Financial Condition (2014M-134)
… of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported expenditures … fund. The Village’s annual budget for the 2013-14 fiscal year is $4.3 million. Key Findings Because the Village did … through 2012 were filed 10 to 22 months late. When the year-end report is untimely, effective oversight and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Human Resource Practices
… policies or procedures for alternate work (off-campus) assignments (Assignments). As such, department supervisors … of 80 new hires. In response to our preliminary findings, officials were subsequently able to locate documentation from … had been obtained. For the remaining 4 new hires, Upstate officials relied on verbal assertions to support hiring the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public … P DiNapoli today announced his office completed audits of the Clarence Public Library Village of Fort Johnson Town of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… However, the village posted a conflicting budget to its website six days later. As some of the differences between … on the proposed budget that was posted to the village's website, as that was the version presented to the public. By …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1875
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 17L, paychecks dated 12/09/2020. Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/2020 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-and