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Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal … for the two existing firehouses. When the new firehouse construction is complete, the two existing firehouses will be … a proper annual audit of the Treasurer’s records and reports to ensure that the records are complete and accurate. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mComptroller DiNapoli Releases School Audits
… Excess Cost Aid (PECA) set-aside amount in the billing template they provided to charter schools. Instead, they used … County) The District Treasurer did not account for health insurance benefits provided to cafeteria employees in the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… East Meadow Public Library , Town of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal climate, … and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The board does not audit …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0State 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 … Part 206 of Title 2 of the Official Compilation of Codes, Rules and Regulations (NYCRR), the Comptroller requires that …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
… issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In … New York City received $4.7 billion in direct federal aid. Separately, New York City received $7 billion, of which … schools. "Local governments receive much-needed federal aid that supports our schools, fixes our roads and keeps our …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCUNY Bulletin No. CU-306
… employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner Background Pursuant to … increases: Staff Nurse – Hourly Effective Date 8/15/07 Day $26.20 Evening $29.27 Night $30.06 Educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of … records of the Supervisor and Town Clerk. … Town of White Creek Board Oversight of Financial Activities 2013M64 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Burke , Town of Deerpark , City of Newburgh and Rockland County . “In …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT 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 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Comptroller DiNapoli Releases School Audits
… , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of limited resources and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… The financial condition of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Florida – Town Clerk Operations (2012M-215)
… Purpose of Audit The purpose of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June … cash receipts journal itemizing the payment date, taxpayer property, taxes paid, and any interest and penalties paid on …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is … the Board did not have accurate information with which to base its financial decisions and, ultimately, did not …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Cash Receipts (Allegany County) District officials have not adopted written policies and procedures governing … – Reserve Funds (Orange County) District officials have not implemented the district’s reserve fund policy for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Village 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-301State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … sound methods of disposal whenever possible. Division of State Police: Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsOpinion 88-69
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity … village may contract for services with a private volunteer ambulance service with which the town, in which the village … March 22, 1988 Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage … Whether a village may …
https://www.osc.ny.gov/legal-opinions/opinion-88-69DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report released today by State Comptroller Thomas P. DiNapoli. This was the … outside of New York City that impose their own sales tax, 13 saw year-over-year increases in 2024. Gloversville had the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Police Superintendent Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad, … Squad and also worked for Essex County as an Emergency Medical Technician (EMT). As Captain of the Squad, Moran was … the Honorable Richard Carpenter in the Town of Moriah Court. He is due back in court on October 21. The charges …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kTown of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134