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Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as … the Office of the State Comptroller OSC and reported the results o …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Brentwood Union Free School District – Information Technology (2023M-83)
… audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83City of Ogdensburg - Payroll Processing – (2014M-207)
City of Ogdensburg Payroll Processing 2014M207
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Town of Oswego – Financial Condition and Information Technology (2017M-290)
Town of Oswego Financial Condition and Information Technology 2017M290
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Key Findings The summer school program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did … of the 23 adult education programs realized an operating surplus. Key Recommendations Return surplus funds from the summer school program to component and …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and … Union Free School District is located in the Town of Islip, Suffolk County. The District, which operates 17 … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesLowville Academy and Central School District – Financial Condition (2015M-220)
… through March 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of … Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates … years, District officials have overestimated expenditures and used very little of the revenue from the District’s wind …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… financial information from the Clerk-Treasurer. Unpaid property taxes ($101,000) and water bills ($64,000) have … to actively pursue collections for outstanding real property taxes and water rents. Audit, or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30High Falls Water District – Water Fees (2015M-153)
… 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns of Marbletown and … was determined to have polluted ground water. The District is jointly supervised by the Town Boards of Marbletown and Rosendale and is advised by a Water District Commission composed of five …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … that tickets are properly reported, as paid or enforced, in a timely manner. Assess the risk areas in the Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, Palatine and Root in Montgomery County; the Towns of Carlisle and Esperance in Schoharie County; and the City of Johnstown and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413East Hampton Housing Authority – Board Oversight (2017M-33)
… to ensure that cash receipt, cash disbursement and bank reconciliation duties are segregated. Signed blank checks were kept on hand for use in emergencies. Bank reconciliations were not properly performed. Key … that the duties for cash receipts, disbursements and bank reconciliations are adequately segregated among …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member … for determining accountability over cash receipts recorded in the system or the cash register and stated that one …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8DiNapoli Releases Bond Calendar for Fourth Quarter
… of the State of New York – a bond sale of $1 billion in tax - exempt fixed rate bonds for the month of October and a bond sale of $200 million in tax-exempt fixed rate bonds for November. Empire State Development – a bond sale of $1.3 billion in tax - exempt and taxable fixed rate bonds for December. …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 92-51
… AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (spouses' expenses - spouse of member of IDA) … reimburse members of the agency or its executive director for the travel expenses incurred by the spouses of a member …
https://www.osc.ny.gov/legal-opinions/opinion-92-51State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits