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Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the Village of Sidney, … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialState Comptroller DiNapoli Statement on 2025 State of the City Address
… 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling the initiatives proposed today to make the city more affordable for working-class New … “The new proposals must be carefully managed and monitored to ensure they benefit the New Yorkers they are meant to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressGeneral Schedule/Cycle of Data Availability: Financial Data
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… 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 their money is being … in the sewer fund. The village took appropriate action to implement recommendations in last year's budget review by …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
… structures, it had not performed biannual inspections of a significant number of them – some over many years, some not … Moving forward, additional actions should be taken to ensure all high- and intermediate-importance structures … provides treatment, rehabilitation, and support services to individuals diagnosed with severe mental illness whose …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases Municipal Audits
… in the company’s bylaws, or adopt detailed, written bylaws to provide guidance to the treasurer for recording and reporting financial … the treasurer’s work to provide compensating controls. As a result, unsupported and unapproved disbursements were made, …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Honors Community Leaders During Italian Heritage Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in … honored five Italian-Americans for their contributions to New York: David Anthony Pope, president and CEO Generoso … Cultural Center as a resource for Italian-Americans to expand their knowledge of Italian history. Anthony L. …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationContract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … approximately 32,750 residents. The County is governed by a 16-member Board of Supervisors. The County’s 2015 budgeted … approved, monitored and paid, and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Housing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … 8 housing vouchers. Each authority audited is governed by a seven-member Board of Commissioners (Board) consisting of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… County. The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … policies and procedures over the IT system, including a computer use policy and adequate controls over computer …
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)
… located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board … a result, the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… properly audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate … $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… $106,542 in unsupported cash disbursements were made to six Board members and the Chief. $44,820 for domestic … Nashville, Tennessee. $32,093 for service and maintenance to vehicles the Company did not own or could not provide … Alaskan cruise vacation and the Chief’s vacation to a clothing-optional resort in Jamaica with his spouse, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Falconer Central School District – Financial Management (2024M-52)
… officials did not implement corrective action. As a result, the Board and District officials’ budgeting … in excess of the statutory limit and missed opportunities to lower real property taxes. The continued practice of … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Wallkill Central School District – Claims Auditing (2023M-52)
… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants (lists of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative “tone at the top” and a weak control environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Freeport Union Free School District – Financial Management (2024M-49)
… appropriations, it appeared the District needed to use appropriated fund balance and reserves to close projected budget gaps totaling $51.4 million for … in real property tax levies that are higher than needed to finance expenditures. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49