Search

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

Town of Deerpark – Budget Review (B6-13-18)

… our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary … that have been authorized to issue obligations to fund operating deficits to submit their preliminary budgets for … obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and expenditure …

https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18

West Hempstead Union Free School District – Financial Condition (2016M-116)

… The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … $59.5 million. Key Findings District officials are in the process of developing multiyear long-term plans. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116

Village of Suffern – Budget Review (B6-16-8)

… expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8

State Comptroller DiNapoli Releases Audits

… Services – Virtual Currency Licensing (Follow-Up) (2022-S-18) The Department of Financial Services (DFS) supervises … compliance with the Department of Taxation and Finance’s tax obligations and might use outdated anti-money … Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Announces Latest Fiscal Stress Scores

… 11 towns, marks the fewest number of municipalities listed in stress since DiNapoli implemented his early-warning system in 2013. "Although the number of local governments designated … municipalities with fiscal years ending on Dec. 31, 2016. In New York, all counties and towns, 44 cities and 10 …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores

Comptroller DiNapoli Releases Municipal Audits

… Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and … to ensure court money collected was properly recorded in the court records, deposited in a timely manner and accurately reported to the Justice …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3

State Comptroller DiNapoli Releases School District Audits

… fund balance, the board increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0

DiNapoli Appoints Top Retirement System Staff

… systems in the nation,” DiNapoli said. “Their combined knowledge of retirement and labor issues and impressive work … member benefit system. She is known for her broad depth of knowledge of complex retirement system issues and her …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staff

Comptroller DiNapoli Releases School Audits

… completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , Copiague Union Free School District , … Free School District and the Western New York Maritime Charter School . “In an era of limited resources and …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits

DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair

… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fair

Endwell Fire District – Controls Over Financial Operations (2013M-277)

… separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … the District’s financial condition. We found deficiencies in the manner in which the Board budgeted for operations and capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds … reports for monitoring the Village’s financial condition; and did not ensure that the Village’s annual financial …

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

City of North Tonawanda – Financial Operations (2012M-203)

… has approximately 32,000 residents. The City is governed by a five member Common Council. The City’s general fund … the City with advance notice of these events, as required by law. These events included chowder sales, food and beer … they sought written or verbal quotes, as required by the purchasing policy. We tested 24 claims totaling …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)

… for Medicaid reimbursement, for which the County’s Department of Social Services (DSS) is responsible for … have adequate procedures to review invoices for inpatient hospital services provided to County inmates and verify that … provider upon incarceration to determine medical billing and reimbursement eligibility. Consider negotiating …

https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123

Higher Education – 2023 Financial Condition Report

… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also provided an estimated 53,111 other scholarships and awards totaling almost $182 million in aid, including 29,610 … $126.5 million. The New York State TAP provides grant awards to eligible New York residents for paying tuition at a …

https://www.osc.ny.gov/reports/finance/2023-fcr/higher-education