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Dutchess County – County Bridge Maintenance (S9-13-5)
… The County’s budgeted expenditures totaled $411 million in 2012. The County is governed by a 25-member County … for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We … determine if the County had responded to these nine flags in a timely manner. For the remaining 74 flags for which the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5State Comptroller DiNapoli Releases Municipal Audits
… Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s … process. Hamlin Morton Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a $748,676 pumper truck in …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Special Education Audits
… should have disclosed. State Education Department: Story Place Preschool Inc., Compliance with the Reimbursable … For the year ended June 30, 2014, auditors determined Story Place reported $5,150 in personal service costs that did not comply with …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsState Agencies Bulletin No. 2160
… times on Control D report NPAY758, the agency must combine all amounts related to the employee and then calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… Affected Employees: Employees who receive Employer paid and/or Union (PEF and/or CSEA) paid qualified Educational Assistance benefits … wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024Bedford Central School District – Medicaid Reimbursement (2025M-43)
… did not submit any claims for reimbursement and as a result, forfeited the District’s share of reimbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43State Agencies Bulletin No. 2064
… for Yonkers residents and 0.50% for Yonkers nonresidents. Payroll Register and Employee’s Paycheck / Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022State Agencies Bulletin No. 1957
… times on Control D report NPAY758, the agency must combine all amounts related to the employee and then calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021Town of Wellsville – Budgeting (2021M-112)
… whether the Town of Wellsville (Town) Board (Board) adopted structurally balanced budgets. Key Findings The Board adopted structurally balanced budgets. However, it could … Determine whether the Town of Wellsville Town Board Board adopted structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Solvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… of our audit was to review the School's procurement and monitoring processes and procedures for professional service contracts for the … of our audit was to review the School's procurement and monitoring processes and procedures for professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesVillage of Potsdam – Financial Condition (2017M-61)
… is located in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is … $9.8 million. Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s unrestricted fund balance was …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June … is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is … Key Findings The Board did not establish policies and procedures or implement sufficient controls over leave …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… to the Board during the year and the Board does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the … monthly budget-to-actual revenue and expenditure reports, bank reconciliations and supporting documentation, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Opinion 90-52
… opinion. TOWN BOARD -- Powers and Duties (publication of minutes of meetings); (publication of State Comptroller's … TOWN CLERK -- Powers and Duties (required contents of minutes) TOWN SUPERVISOR -- Powers and Duties (publication of minutes of town board meeting); (publication of State …
https://www.osc.ny.gov/legal-opinions/opinion-90-52VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDiNapoli Honors Community Leaders During Italian Heritage Celebration
… Company, followed by C&V Builders Inc. and A.C. Realty Inc. He was honored by the Society of the Museum Italo …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Darcy J. Conaway was charged this week with grand larceny in the third degree for allegedly syphoning more than $3,000 … District Attorney O’Geen for their continued partnership in fighting corruption.” “Today’s arrest was the result of a … Conaway was released on $1,000 bail and is due back in court on Nov. 5. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementRapids Fire Company – Credit Cards (2023M-86)
… the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Wallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52