Search
Town of East Hampton – Budget Review (B7-13-17)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008, and December 31, 2009. Local Finance Law requires all local … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… expenditure projections in the District’s tentative budget for the 2013-14 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/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Little Falls City School District - Financial Condition Management (2019M-67)
… 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67State Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … or ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… managed by the Broadband Program Office (BPO), a division of Empire State Development (ESD)—was designed to ensure that … however, the Program did not achieve its overall goal of providing statewide broadband availability. In March 2021, … security and data privacy, including completing the data classification for all types of information that it creates, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Statement on Rosh Hashanah
… like to take this opportunity to wish all of my friends in the Jewish community a happy, peaceful, prosperous and …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahAccounts Payable Advisory No. 55
… for all payments to vendors classified as “procurement suppliers.” Bulkload agencies are able to submit the Invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… in New York State Government , separation of duties is a basic internal control activity that separates key tasks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesMaximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incVillage of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Hammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Oswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board of Education which comprises seven … respective job functions. Ensure that the Superintendent is the only individual who assigns user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In … excessive fund balance in various funds. Monticello Joint Fire District – Fiscal Operations ( Sullivan County) … his office completed audits of Town of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … such as when employees do not submit payroll information in a timely manner. Additionally, district officials did not … does not establish a threshold value for tagging assets. In addition, the IT department does not have written …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… control and safety such as delivery vehicle inspections, plant raw and pasteurized milk sampling, and butterfat testing. Department of Health: Unnecessary Medicaid Payments for Children at … policies and practices that drive the costs of medical care provided to children placed at voluntary agencies. In a …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Mooers and the Town of Murray . “In today’s fiscal climate, budget transparency and … between bank accounts as revenues and expenditures in the accounting system. In addition, the treasurer incorrectly recorded the real …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… District and the Wappingers Central School District . “In an era of limited resources and increased accountability, … million of fund balance to finance district operations in fiscal years 2011-12 through 2013-14. Cuba-Rushford … from 7 to 14 percent more than actual expenditures. In addition, unrestricted fund balance annually exceeded …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits