Search
Town of Washington – Information Technology (2013M-164)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information technology (IT) for the … 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… pass rating, the highest level of assurance a peer review team can issue. … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsComptroller DiNapoli Releases State Audits
… with total costs over $221 million using New York Works funds. However, additional work is needed to safeguard the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-7
… that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation … debt service for purposes of a town improvement district and current assessments also have been raised and …
https://www.osc.ny.gov/legal-opinions/opinion-88-7State Comptroller DiNapoli Releases Audits
… due to errors in the Department of Health’s (DOH) claim extraction procedures, inaccurate or incomplete claim …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds. Goshen Central School District – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board did not develop realistic budgets for its four major operating funds. This resulted in … plan to use the accumulated balances or adopted a policy for the acceptable levels of fund balance to maintain. Town …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Tuition Assistance Program – CUNY York College
… whether York College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … (York) is a senior college within the City University of New York (CUNY). It was founded in 1966 and is located on a …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Operational Advisory No. 32
httpi5a9oscstatenyusagenciesoperationaladvisoriesopadvisory32htm
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesComptroller DiNapoli Releases Municipal Audits
… District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and … procedures for auditing claims and signing checks were not in compliance with town law. Pultneyville Fire District – … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… District and the Three Village Central School District . “In an era of limited resources and increased accountability, … entries were made for interfund loans on fund ledgers. In addition, the district did not always pay employees at the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Opinion 2000-22
… service) -- Legal Services (contract with town attorney's law firm); (town attorney or town attorney's law firm …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Comptroller DiNapoli Releases Audits
… $40.3 million and EP payments totaling $18.4 million. Case reviews by DOH are required to determine which program …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Local Government – 2023 Financial Condition Report
… billion) for local governments outside of New York City. School districts, towns, and villages received $23.9 billion, … sales taxes remained the largest single revenue source, accounting for 36.6 percent ($10.3 billion) of their total … 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with most of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … In 2012, auditors conducted a series of audits at 12 state agencies focusing specifically on their 2011-2012 Internal Control Certifications submitted …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City of …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… COUNTY LAW, §§215(3), 550(2): Moneys received as gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the county treasurer. You ask … within the county have been held by the county and used to pay the expenses of the unit. You ask whether the county's …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Higher Education – 2022 Financial Condition Report
… Enrollment In academic year (AY) 2021-22, New York State public and private higher education institutions …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-education