Search
City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though … identification number, no one in the City knew this bank account existed because none of this activity was …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… preschool special education services. During the 2013-14 school year, Spotted Zebra provided three SED-funded, … preschool special education programs to 43 children from school districts located in Albany, Columbia, Rensselaer, and Saratoga counties. The counties pay …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated by … We assessed the Office of Parks Recreation and Historic Preservations Parks administration of the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… process for tapping permits. Periodically conduct energy price comparisons and seek competitive quotes to ensure that … the Town is purchasing needed electricity at the lowest price. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town Board, which … Key Findings From 2008 through 2011, the general fund’s results of operations aggregated to net operating deficits of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsDiNapoli: Clerk Pocketed Thousands in Fines
… and first degree tampering with public records, all Class D felonies. She is also charged with offering a false instrument for filing, a Class E felony, and public corruption. As a court clerk, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… audit was to examine the District’s financial condition for the period January 1, 2012 through March 6, 2014. … unassigned fund balance to reduce future real property tax levies. The District reported a capital reserve fund with … fund balance identified in this report in a manner that benefits taxpayers. If the Board determines that the existing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0East Moriches Union Free School District - Budget Review (B7-15-5)
… The District’s preliminary budget complies with the tax levy limit. Key Recommendations Calculate the payment of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5North Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Lebanon – Justice Court (2013M-247)
… 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mOpinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … an investment by local law. You ask whether a town may, under the provisions of section 11 of the General Municipal Law, invest a portion … Whether a town may under the provisions of section 11 of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2002-6
… to your inquiry with regard to the designation of a dead end, unpaved town highway as a "seasonal limited use … and makes no distinction as to whether a highway is a dead end or a through highway, or whether a highway surface …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6State Comptroller DiNapoli Releases Municipal Audits
… Public Library – Audit of Claims (Erie County) The board did not audit and approve claims prior to payment. The … not address the requirement for an audit of claims and the board did not adopt a written claims audit policy. The … to payment and has the same person that audits the claims sign checks, there is an increased risk that the village …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company, Inc. , Town of … Auditors found inmate data used was incomplete 28 percent of the time for county jail inmates outside of New York City … P DiNapoli today announced his office completed audits of the Bradford Volunteer Fire Company Inc Town of Conesville …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-5
… NYS2d 877; Stern v Kramarsky, 84 Misc 2d 447, 375 NYS2d 235). In our opinion, the purpose of the report under section …
https://www.osc.ny.gov/legal-opinions/opinion-94-5