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Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

Comptroller DiNapoli Releases Municipal Audits

… from the sale of real property which, if not sold, will cause a revenue shortfall of $230,000. The city has budgeted … Rockland County – Budget Review (B6-16-19) The county does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0

IT Asset Management (2022-MS-2)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

Definitions – Contribution Stabilization Program

… Look up definitions for terms used in the NYSLRS Contribution …

https://www.osc.ny.gov/retirement/employers/csp/definitions

Comptroller DiNapoli Releases School Audits

… School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … existing balances are appropriate and necessary. Pearl River Union Free School District – Competitive Procurement … School District Lyons Central School District Pearl River Union Free School District and the Valhalla Union Free …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventory

Town of Florida – Town Clerk Operations (2012M-215)

… January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population … Town of Florida Town Clerk Operations 2012M215 …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215

Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)

… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …

https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … balanced its budgets by appropriating unrestricted fund balance. As a result, by the end of the 2011-12 fiscal year, the district had an unrestricted unappropriated fund balance of $6,309, or .01 percent of the ensuing year’s …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

… internal controls over selected financial operations for the period June 1, 2011 through November 30, 2012. … expenditures totaled about $6.8 million and $7.4 million for the 2011-12 and 2012-13 fiscal years, respectively. Key … procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Examples from GASB Statement 34 - Statement of Cash Flows

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows

Opinion 88-69

… This opinion represents the views of the Office of the State … of the municipality to a place for treatment of such illness or injury. Therefore, since section 122-b authorizes … each independently contract for ambulance services under this section. It should be noted, however, that since …

https://www.osc.ny.gov/legal-opinions/opinion-88-69

DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024

… increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. DiNapoli. This was the slowest annual growth seen since the COVID-19 pandemic decline in … counties, with over half (31 of 57) seeing increases. St. Lawrence County had the highest growth at 5.6%, followed …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024

Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k

… commenced. A forensic audit by DiNapoli’s investigative team revealed that from December 2023 through March 2025, …

https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14k

Town of Stafford - Procurement (2018M-134)

… Law (GML). 1 Review the thresholds for the purchase of goods and services not subject to competitive bidding and … Town of Stafford Procurement 2018M134 …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134

Town of Chester – Time and Attendance Records (2017M-287)

… to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287

Clinton County - Separation Payments (2018M-44)

… report - pdf] Audit Objective Determine whether the County accurately paid employees’ separation payments. Key Findings The County lacked effective procedures to ensure employees were … review and approval of separation payments. Direct the County’s legal counsel to review the identified overpayments …

https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44

Carmel Central School District - Extra-Classroom Activities (2018M-45)

… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45