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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … the required timeframes; or accurately record and report real property tax collections. Wallkill Central School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsFund Financial Data – 2021 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Village of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The … estimated bills or approving and applying adjustments to customers’ accounts. The Board did not establish policies …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Fund Financial Data – 2022 Financial Condition Report
… As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid … (or will be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Purpose of Audit The purpose of our audit was to examine selected District financial operations for the … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 … value. Instead, it appears that the increase was intended to subsidize the construction of the new firehouse that will …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Authority Contracts on Open Book NY
… Information on three categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt … Approved eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … Information on three categories of State authority contracts is displayed …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Fulton County) Key controls for payroll processing were not appropriately designed and operating effectively. … city officials did not compare processed payroll registers to the approved time records. Auditors also found that time …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. … of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in their communities,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Definitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined … working lifetimes of active members to determine annual contribution rates. Normal Annual Contribution The normal contribution is an employer’s total … Look up definitions for terms used in the NYSLRS Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/definitionsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alexandria … 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 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… State Constitution. March 22, 1988 Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Squad and also worked for Essex County as an Emergency Medical Technician (EMT). As Captain of the Squad, Moran was … employed by the Ambulance Squad or Essex County Emergency Medical Services. He was charged with grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with the New York State Office of General Services to receive state contract pricing for diesel and heating fuel … – Budget Review (Orange County) The city continues to rely on one-time revenue from the sale of real property …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… complete report – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School … IT inventory records or establish adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of these were also …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected … employees use requisitions and purchase orders prior to ordering goods and services. Restrict the use of confirming purchase orders to exceptional situations, such as a documented emergency …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… be sure that only authorized disbursements (including payroll) were made, that all moneys received were properly … were 58 disbursements totaling more than $217,000 made and payroll benefits provided without Board approval. The …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205