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Comptroller DiNapoli Releases State Audits
… SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsHigher Education – 2022 Financial Condition Report
… extended through December 31, 2022. … Provides citizens with an overview of the financial condition of New York State …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationOpinion 88-63
… as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, §9134; COUNTY LAW, §§215(3), 550(2): … for which the auxiliary police unit was established. The New York State Defense Emergency Act (L 1951, ch 784, as amended, …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … in section 52 should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Comptroller DiNapoli Releases Municipal Audits
… goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water … and air-conditioned enclosure purchases were not in the best interest of taxpayers and resulted in $32,000 of …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… that for certain organizations that participate in NYSHIP, their employees may be enrolled in two Family … – as both a primary policy holder and a dependent of a NYSHIP-eligible family member who also elected Family …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … $160,066 reviewed, 10 purchases totaling $11,714 did not have the required quotes. In addition, purchases were not … Six of the 30 purchases reviewed, totaling $7,098, did not have requisition forms. For access to state and local …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … 64 disbursements totaling $110,090 that were approved by the Board and found discrepancies with 31 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Greene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … Background GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… the written quotes to ensure the school is receiving the best price for goods and services. For access to state and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over inmate … discrepancies occurred because County officials did not have adequate procedures to review invoices for inpatient … Federal Financial Participation (FFP) and County officials have not routinely submitted claims for third-party insurer …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… New York State Police for their partnership in fighting public corruption.” The investigation found that while … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCharlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Otsego, and Schoharie Counties. The District is governed by the Board of Education which comprises five elected … the Board adopted budgets that over-estimated expenditures by almost $2 million, with over-estimating the students with …
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)
… to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The … oversight of the Village’s financial operations. If it is not practicable to segregate the Clerk-Treasurer’s duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. …
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)
… that is used by eight employees without using a unique code to identify who is using the register. The Village also … proper segregation of duties. Create individual user code for each employee with access to the cash register 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)
… of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background … Mayor and four Trustees. Village general fund expenditures for the 2011-12 fiscal year were approximately $976,000, … and approve claims prior to payment and did not provide for an audit of the former Treasurer’s financial records for …
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)
… Purpose of Audit The purpose of our audit was to review internal controls over the … has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees comprising the …
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)
… through our audit period. The Village was dissolved on December 31, 2012 and the Town has taken over the services …
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)
… 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. … fiscal year ended May 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41