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Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … The Finance Department, which manages and accounts for the City’s financial resources, reported cash receipt … services, parking ticket fines, tax searches and garbage bags as well as gross utility receipts, which allowed for the …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationComptroller DiNapoli Releases State Audits
… Security and Safety Responsibility Acts: Assessable Expenses for the Fiscal Year Ended March 31, 2014 (2015-S-7) … For the fiscal year ended March 31, 2014, net assessable expenses for the acts total about $19.9 million. DMV has … that it accurately identifies and reports its assessable expenses in all material respects. Department of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and … (Niagara County) The district’s main transportation contractor did not reimburse the district for all fuel used …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240DiNapoli: Local Tax Cap Will Be Two Percent in 2022
… Property tax levy growth will be capped at 2% for 2022 for local governments that operate … affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities and 13 villages. … resources that can be useful to local officials in the wake of COVID-19 pandemic. Chart Allowable Tax Levy Growth …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting records, or review the information …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Hamlin Fire … bills, they typically do so after the payments have already been made, and their approval is not documented …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Italian Heritage Month Reception
… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … Purgatory, and Paradise. … Friday October 29 2021 | 1230 PM 130 PM …
https://www.osc.ny.gov/events/italian-heritage-month-receptionPolice Property Room Inventory (2014-MS-4)
… the integrity of property until its disposition is a critical element of police work. The failure to safeguard property can … procedures that were outdated and need updating. Property is not properly safeguarded, resulting in 293 items missing …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not properly reporting unresolved traffic … trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1King Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… one of four other school districts, is governed by an elected three-member Board of Education. The District’s … District has accumulated unrestricted fund balance that exceeds the statutory limit by approximately $1.6 million, or … limited to, reducing District property taxes, paying off debt or financing one-time expenditures. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Fund Financial Data – 2023 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataCapital – 2022 Financial Condition Report
… Capital assets include not only highways and bridges, but also facilities for education, government, health, … … Capital assets include not only highways and bridges but also facilities for education government health housing …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s … the initial scoring for all local governments and school districts in New York. “Since implementing the system … Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm … New York State …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… reconciliations and accountability analyses (compare cash on hand with known liabilities) to help identify and correct … account had an unidentified cash balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19