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Comptroller DiNapoli Releases State Audits
… approximately 6,000 inspections at almost 1,400 locations in calendar year 2013. Despite staffing shortages, the … (Follow-Up) (2014-F-5) An initial audit report issued in September 2012 found that DOH could save millions of … care provided to children placed at voluntary agencies. In a follow-up report, auditors found DOH has made progress …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… a secure offsite location and develop a disaster recovery plan. Elmont Public Library – Board Oversight and … does not audit and approve claims before they are paid from the administrative checking account. The board …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … active life retired members and life retired members of a fire department for which a volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-94-33State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Housing authority officials have worked effectively to maintain a strong financial position by controlling … The board did not routinely audit and approve claims prior to payment. Instead, claims were audited and approved for …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … deposited all moneys collected and remitted these moneys to the supervisor, county and other agencies appropriately. … reports provided by the treasurer include only year-to-date information and do not provide detail for the current …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Richburg-Wirt Fire District – Board Oversight (2025M-73)
… Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – April … are district corporations and political subdivisions of the State of New York (State), distinct from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… comply with the District’s procurement, credit card and food and beverage policies prior to payment. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mVillage of Tuxedo Park - Board Oversight (2018M-66)
… Incompatible duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the … documented resulting in underbillings totaling $4,065 and overbillings totaling $7,620 for 494 bills during the … the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or designate a Board member to …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66BOCES Milk Bidding (2018-MS-2)
… report - pdf] We also released four letter reports to the following BOCES: Capital Region [pdf] , Dutches [pdf] … Maximized buying volume and allowed districts to receive the lowest price for chocolate fat free milk … half pints in 2016-17, in places where it was not used to maximize buying volume. BOCES officials’ responses to our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mBrookfield Central School District – Claims Audit Process (2018M-6)
… located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … Marina employees did not issue duplicate receipts for all money collected. Department officials can continue to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Broome County – Financial Condition (2017M-187)
… in fiscal years 2014 through 2016. County officials have not adopted any specific fund balance policy that states minimum levels of fund balances that should be …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… were not shared by two or more districts. BOCES did not charge all districts for services using the approved …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalCarle Place Union Free School District – Payroll (2016M-69)
… through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of North … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Chenango Valley Central School District – Budget Review (B4-16-5)
… expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The … to fund operating deficits to submit their proposed budget 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/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Edmeston Central School District – School Lunch Operations (2015M-174)
… Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison County. The District, which operates one cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Accounts Payable Advisory No. 11
… Operations (GFO), Chapter XII, Section 6.Q - Paying and Reconciling Procurement Card Charges , Section 6.Q- Paying and Reconciling Travel Card Changes and Section 6.Q - Paying and Reconciling Non-Employee Travel …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank