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City of North Tonawanda – Financial Operations (2012M-203)
… of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Charlotte Valley Central School District – Financial Condition (2013M-232)
Charlotte Valley Central School District Financial Condition 2013M232
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango … Village of Smyrna ClerkTreasurers Duties 2013M114 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Develop a formal disaster recovery plan that addresses the range of potential threats to the Village’s IT system and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… the Board allowed the former Treasurer to perform all cash disbursement duties with no oversight. The Board did not … the Board did not pass a resolution establishing a petty cash fund, the former Treasurer issued and cashed 36 petty cash checks that averaged approximately $340 each. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about … Village of Montgomery Purchasing and Information Technology 2013M210 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… to be overdrawn at any time. Segregate the Supervisor’s incompatible duties. If it is impractical to segregate …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Herrings – Financial Operations and Sale of Land (2013M-41)
Village of Herrings Financial Operations and Sale of Land 2013M41
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Craig Carriero and the New York … abhorrent actions,” DiNapoli said. “My thanks to Franklin County District Attorney Carriero and the New York State … State Comptroller Thomas P DiNapoli Franklin County District Attorney Craig Carriero and the New York …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairHigher Education – 2023 Financial Condition Report
… percent in 2020 and 8.6 percent in 2018. New York’s figure is marginally higher than the national average in 2022 (0.87 …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationComptroller DiNapoli Releases School Audits
… board president, district clerk or district treasurer to sign checks, whereas state Education Law requires the treasurer to sign all checks. Spackenkill Union Free School District – …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsOpinion 94-4
… engraved or otherwise placed upon any instrument or writing with intent to execute or authenticate such instrument or writing. Based on the provisions of General Construction Law, … thereof is otherwise precluded pursuant to law (30 Opns St Comp, 1974, p 21; see also General Construction Law, §110). …
https://www.osc.ny.gov/legal-opinions/opinion-94-4State Comptroller DiNapoli Releases School District Audits
… fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. Despite reporting … increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more taxes than needed to fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Section 8 Housing Choice Vouchers – Federal Funding and New York
… size. In general, an applicant’s income may not exceed 50 percent of the area’s median family income. In New York … by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … risk if funds were reduced going forward. Impact In November 2024, more than 36,000 households received …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersShoreham-Wading River Central School District – Capital Assets (2025M-23)
… than one year. It can include everything from furniture, computer equipment, vehicles and machinery to buildings and … inventory duties among employees, and officials did not monitor the work of those who performed these duties. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Comptroller DiNapoli Releases Municipal Audits
… Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , … to determine the condition of individual funds. Elba Fire Department – Controls Over Financial Activities (Genesee … County) The board did not provide adequate oversight of department financial activities. In addition, the treasurer …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … its annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for … through June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state … of September 30, 2012, of the two recommendations included in our initial report. Key Finding Department and Office of …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followChautauqua County – Investments and Payroll (2016M-147)
… our audit were to review the County’s investment program and salaries and fringe benefit payments for the period January 1, 2013 … County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County … Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Westchester County - Financial Condition (2018M-151)
… condition to ensure the sustainability of current and future operations. Key Findings The County has: … past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund owes the sewer … from other funds. Discontinue the practice of using one-time revenues to finance recurring expenditures. Repay …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151