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Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Village of Skaneateles – Claims Auditing (2024M-68)
… audited and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board (Board) did not audit all claims before …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Charter School of Educational Excellence – Information Technology (2023M-174)
… 125 users of the cloud-based Student Information System (SIS) had excessive or unnecessary access to view and modify …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended … nearly $200,000 (45 percent) over the past five years to almost $640,000 as of May 31, 2013. As a result, the … fund balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Ordinary Death Benefit – State Police Plan
… and your death is not attributable to an on-the-job accident. The ordinary death benefit is a one-time, lump sum …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitOpinion 2006-11
… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 … A North Country court clerk is accused of pocketing more than $5400 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: … savings identified so far this year , including on projected migrant spending , will be used to close the FY … Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2025 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTaxes – 2021 Financial Condition Report
… to 10.9 percent which will be in effect until December 31, 2027. Changes in the State’s top tax rate can have …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesReview of Advance Contract Payments
… New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced … We selected 13 contracts valued at $224,000 where the contractors received only an initial advance payment. These … SED needed to improve its contract monitoring to ensure contractors expended advanced funds in accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOversight of Hazardous Materials and Waste (Follow-Up)
… on our visits to two University Centers (University at Buffalo and Stony Brook University) and five campuses …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… did not comply with General Municipal Law by adopting a code of ethics and did not audit the Supervisor’s records, as … records and reports. File AUDs in a timely manner. Adopt a code of ethics and ensure that officials and employees are …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Owego – Shared Services Facility Capital Project (2022M-42)
… (Board) properly planned, authorized and monitored the shared services facility capital project (Project). Key … Board Board properly planned authorized and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… [read complete report - pdf] Audit Objective Determine whether the … or 24 percentage points. Maintained an unemployment insurance reserve fund balance of $227,000 which can fund … comply with the statutory limit. Reduce the unemployment insurance reserve fund balance to a more reasonable level. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly deposited recorded reported and remitted
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149