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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … restitution. However, county officials were not pursuing all possible revenue sources within the department. If the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… “New York City’s $98.6 billion executive budget for FY 2022 … short-term budget outlook, buoyed by more than $15 billion in federal relief since December and better-than-projected … reflects just how critical the economic recovery is to New York City’s ability to achieve structural balance. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… with corrupting the government in the second degree (class C felony); grand larceny in the third degree/public servant (class C Felony); two counts of tampering with public records in the first degree (class D felony); scheme to defraud in the first degree (class …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000State Agencies Bulletin No. 1886
… Tier 6 employee’s Retirement Plan page due to the two-year look back. Affected Employees Tier 6 New York State employees … Benefit Plan based on the agency’s review of the “two-year look back” salary. The public query, … from each row must be combined to determine the “two-year look back” salary. The query will prompt for Calendar Year – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Chatham Rescue Squad for twenty years until her employment was terminated in 2022. Her final position was as Business Manager, where she was the sole officer responsible for payroll, among other …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadEast Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4IX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with … services to the Town. The Department is governed by a seven-member Board of Directors. Expenditures for 2013 … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Edinburg Common School District – Tax Collection (2016M-233)
… process, including reviewing cash receipts from the system to determine whether all money reported as collected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Iroquois Central School District - Financial Management (2018M-102)
… overestimated by an annual average of $2.3 million. As a result, appropriated fund balance, which annually averaged … are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Franklinville Joint Fire District – Claims Processing (2017M-141)
… 2017. Background The Franklinville Joint Fire District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus County. The District is governed by an elected … total $349,000. Key Findings The Board has not adopted a written claims processing policy. The Chief and assistant …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… Purpose of Audit The purpose of our audit was to determine whether officials adequately safeguarded electronic access to the City’s water and wastewater systems for the period … City of Glens Falls is located in Warren County and has a population of approximately 14,300. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Village of Afton – Board Oversight (2018M-28)
… managed fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, … of Trustees, has a population of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled … billed. Key Recommendations Develop a fund balance policy establishing a reasonable amount of fund balance that …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly … actual expenditures or standard mileage. Establish reserve funds in accordance with law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. Background The … reporting record or time sheet and that all time sheets or timecards are reviewed and signed by employees, their … respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity (ECA) clubs …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mPearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Williamson Central School District – Procurement of Professional Services (2016M-55)
… review the District’s procurement of professional services for the period July 1, 2014 through January 11, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22 million. … purchasing policy and regulations do not provide guidance for seeking competition when soliciting professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesMilford Central School District – Financial Condition (2016M-87)
… Purpose of Audit The purpose of our audit was to examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87