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Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… report - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an … Determine whether the Village of Almond Village Board of Trustees Board Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… The Snyder Fire District is a district corporation of the State, distinct and separate from the Town of Amherst, … District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In today's fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Economic and Demographic Trends – 2021 Financial Condition Report
… Just Over $1.4 Trillion in 2020 A state’s Gross Domestic Product (GDP) is the value of production originating from all … Provides information about the States Gross Domestic Product wages unemployment rate and population growth …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Municipal Audits
… – Credit Card Use (Suffolk County) The commissioner, who is also the district secretary, provided auditors with a … records and reports or ensure sufficient controls were in place to prevent or detect fraud or abuse. As a result, based on the records available, auditors found a …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… policy. Staff could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service … not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the town …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… to finance operations, none of the fund balance was used for operations for the 2013-14 through 2015-16 school years. When the amount … treasurers did not issue duplicate press-numbered receipts for extra-classroom activities' collections. Find out how …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsAvoca Central School District – Payroll (2025M-14)
… board-established rates. The payroll clerk is responsible for entering and adjusting employee salary, pay rates and … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please … report. The CAP should be posted on the District’s website for public review. 1 We discussed the lack of support for one …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Opinion 99-13
… 1033; Cimato v Town of Pendleton , 237 AD2d 883, 654 NYS2d 888; Wright v LaGrange , 181 Misc 2d 625, 694 NYS2d 862) and …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical projection, auditors determined DOH overpaid Joia $1,485,121 for improper pharmacy claims. Disallowances … that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance with …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsOpinion 88-56
… OF INTEREST -- Purchases and Sales (fire district commissioner an employee of firm doing business with … LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district commissioner, who is a salaried employee of a firm doing … in response to your letter asking whether a fire district commissioner who is also a salaried employee of a firm doing …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Mount Pleasant Central School District – Financial Condition (2015M-82)
… Purpose of Audit The purpose of our audit was to examine the … seven elected members. The District operates four schools and the District’s operating budget for the 2015-16 year is … Key Recommendation Continue to monitor the budget and take necessary action to maintain fiscal stability. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples … . The requirement for acknowledgment applies to the signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State official executing the agreement be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Fort Plain Central School District - Claims Audit Process (2018M-50)
… Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control … a timely manner. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations Ensure … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230