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Alfred-Almond Central School District - Financial Management (2019M-131)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Natural Gas Damage Compensation Fund
… Legislative Program Legislative Session 2021-2022: Natural Gas Damage Compensation Fund – A.7282 (Englebright) – Establishes the natural gas production contamination response and compensation …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-1Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Opinion 91-54
… (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents … real property within the village. We are aware of no state statute authorizing a village to impose a tax on rents paid …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
Determine whether the Board provided proper oversight of water billing operations
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… charging Renee Kanas, 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C felony. … retirement system. I thank Attorney General Schneiderman for following up on this case." "Stealing from New York’s … would continue to receive benefits after his death. Mrs. Yudenfreund, however, predeceased Mr. Yudenfreund. As …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Library , City of Lockport , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, … is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Central New York Regional Market Authority – Financial Condition (2024M-18)
… (20 percent) more than budgeted and the 2022-23 FY commercial lease revenue was $316,500 (36 percent) under budget. If … lease commitments. Officials estimate repairs will cost $3.2 million and lack the finances to complete the …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Amity - Town Clerk (2018M-183)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) properly accounted for cash receipts. … and deposited intact but were not always remitted to the appropriate parties in a timely manner. Cash receipts … deposited between one and 15 days past the required date of deposit. The Board did not perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
State Comptroller Thomas P DiNapoli Yates County District Attorney Todd Casella and Yates County Sherriff Ronald Spike announced the arrest of Julie Brown former clerk of the Town of Potter
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Village of Canastota - Board Oversight (2018M-256)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… Determine whether Clinton-Essex-Warren-Washington Board of Cooperative Educational Services (BOCES) officials ensured … (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to officials and employees … approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Ballston Area Recreation … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro … approve the abstract prior to the treasurer making payment on the claims creates a deficiency in the district’s internal …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsSidney Central School District - Financial Management (2019M-243)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and … Review reserve fund balances and reduce them to reasonable levels, as appropriate, in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243NYSLRS Regulation 315.4 for Elected and Appointed Officials
This session will cover the reporting requirements under Regulation 315.4 for elected and appointed officials who are members of the New York State and Local Retirement System (NYSLRS). We will discuss what is required for elected and appointed officials, and employers.
https://www.osc.ny.gov/files/local-government/academy/pdf/nyslrs-regulation-reporting-030123.pdfMillbrook Central School District – Information Technology – User Accounts (2021M-48)
… also did not: Periodically review and disable unneeded network user accounts. 46 students were no longer enrolled but had active network user accounts. 13 individuals left employment between … accounts were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsBemus Point Central School District - Capital Projects (2019M-212)
… complete report - pdf] Audit Objective Determine whether the District properly and transparently used capital project … officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Present the capital project plan transparently to voters. Properly approve all change orders and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212