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Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating … fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsNYS Common Retirement Fund Announces Second Quarter Results
The New York State Common Retirement Funds Fund overall return in the second quarter of the Funds 20152016 fiscal year was 413 percent for the threemonth period ending Sept 30 2015 according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… completed the initial scoring for all local governments and school districts in New York. “Since implementing the … the fiscal condition of nearly 2,300 municipalities and school districts across the state,” said DiNapoli. “This … information has been well received by local officials and taxpayers and it’s clear that we have created a tool that …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… (Board) established adequate long-term capital and financial plans and provided adequate oversight over financial operations. … The Board did not establish adequate long-term capital and financial plans and did not provide adequate oversight … Commissioners Board established adequate longterm capital and financial plans and provided adequate oversight over …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, New York State … Retirement Fund Fund was $2839 billion at the end of the first quarter of State Fiscal Year 202526 New York State …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Willsboro Fire Department – Financial Operations (2014M-206)
… in safeguarding Department assets, including policies for cash receipts and disbursements. Review and revise the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax payments. If Metz … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Former Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Thomas P. DiNapoli. "Ms. Haverley took advantage of her position and abused the public's trust by pocketing … Former Village of Millport Treasurer Dawn Haverley was arrested for felony …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftCircleville Fire District – Board Oversight (2013M-343)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for collections whether she … the guidance provided in the policy is very limited and does not indicate whether pre-approval by a Company official …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … Treasurer submitted monthly and annual financial reports to the Board; however, reports were not accurate because the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialNYS Common Retirement Fund Announces Third Quarter Results
… Fund’s (Fund) overall return in the third quarter of the state fiscal year 2015 was 1.91 percent for the … during the quarter. The Fund’s value was $176.8 billion as of the end of the state fiscal year on March 31, 2014. The Fund has 39.5 … Retirement Funds Fund overall return in the third quarter of the state fiscal year 2015 was 191 percent for the …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … treasurers issued duplicate press-numbered receipts or admissions receipts when collecting cash at fundraisers or …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172
Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-172.pdfReport on the State Fiscal Year 2012-13 Executive Budget, February 2012
The State Comptroller annually examines the Executive Budget proposal and the Enacted Budget, as well as issues monthly reports on the State’s cash position.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2012-13.pdfDavenport Fire District – Financial Activities (2020M-147)
Determine whether Davenport Fire District (District) officials established adequate controls to ensure that financial activities are properly recorded and reported, and cash was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/davenport-district-2020-147.pdf