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Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for … Crystal Beach Volunteer Fire Department Misappropriation of Funds 2014M243 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract process … Schoharie County Stream Restoration Project and Contract Process 2015M87 …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Maine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… collection procedures. As of June 30, 2013, the District had approximately $2.4 million in accounts receivable, of which $1.4 million had been outstanding for 30 days and $893,897 had been outstanding for 90 days or more. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… did not enforce certain collective bargaining agreement (CBA) provisions and Board resolutions or maintain accurate … in a timely manner. Key Recommendations Enforce the CBA’s provisions and Board resolutions to ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Minetto – Financial Condition (2013M-284)
… unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The Board did not develop a multiyear financial and capital plan to address … funds that the Town should maintain. Appropriate only available fund balance to finance operations in succeeding …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Big Flats – Financial Management (2013M-170)
… purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority (MTA) – Bus Company: Fare Evasion (2019-S-7) MTA officials did not provide assurance that Fare Enforcement and Worker Safety Program was effective in achieving its goal of reducing fare evasion losses below 2017 levels ($150 million). …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … projects in place and no planned capital projects in the near future. Town of Westerlo – Selected Financial Activities …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (Columbia County) Payroll duties were not … the town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Town of Boonville – Claims Auditing …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Economic and Demographic Trends – 2021 Financial Condition Report
… a decline of over 1.25 million. The State’s unemployment rate climbed to a high of 16.2 percent in April 2020 and … 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
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … (Steuben County) The justice did not deposit, record and account for court moneys accurately and in a timely manner. … money was placed in the district’s general fund checking account and commingled with the district’s other funds …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Avoca Central School District – Payroll (2025M-14)
… District (District) officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, … Audit Summary District officials generally paid employees’ salaries and wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage payments totaling $417,720 and determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State 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 … these funds increased by 45% during the past three years to approximately $735,000 as of December 31, 2020, or 69% of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Berlin Central School District , Galway Central School … their money is being spent appropriately and effectively." Berlin Central School District – Vehicle Fuel Inventory …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung … five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle replacement … that district officials, needed to improve controls over hall rentals, did not adopt an investment policy and update …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… A new report by State Comptroller Thomas P. DiNapoli highlights the challenges New York’s higher education sector is facing, including a … A new report by State Comptroller Thomas P DiNapoli highlights …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsLeaves of Absence – Article 14 Benefits
… Half credit is given for sick leave at half pay. Since service is usually not credited for … Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. … your eligibility and the cost (if any), please send a request to the Retirement System for review. State Police …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceContract #C001191 – Leadership Development Program for OSC
… Information, as it becomes available, will be available for download through the following links: Draft Contract , …
https://www.osc.ny.gov/procurement/contract-c001191