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Town of Keene – Records and Reports (2024M-27)
… and no one independently reviewed and approved entries. Bank reconciliations were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor did not …
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 surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Opinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was … to deposit more than $5,400. The alleged larceny occurred from April 2014 to May 2015. Most of the funds were taken … court clerk is accused of pocketing more than $5400 from the Bombay Justice Court while the other court clerk was …
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
… for spending and revenue volatility remain elevated. “My team is analyzing the budget and will issue a public …
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
… it’s going to save $100 million this year, and more than $400 million annually to stay afloat and avoid impacts to …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTaxes – 2021 Financial Condition Report
… State Tax Collections Decreased Slightly in SFY 2020-21 from $82.9 Billion to $82.4 Billion In SFY 2020-21, reported New York State tax collections … 10.6 percent from the previous year. A 24.4 percent growth in personal income tax collections, buoyed by an estimated …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesReview of Advance Contract Payments
… contract nor did SED know whether the contractors owed a refund of unspent funds to the State. Key Recommendations … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsOversight of Hazardous Materials and Waste (Follow-Up)
… to two University Centers (University at Buffalo and Stony Brook University) and five campuses (Plattsburgh, New Paltz, …
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)
… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …
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)
… planned, authorized and monitored the shared services facility capital project (Project). Key Findings The Board … 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)
… Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund balance and reserve funds. The Board and District officials: Did not implement our prior …
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)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Tioga County – Social Service Contracts (2023M-162)
… contracts through reviewing agency reports, in-person meetings with agency staff and firsthand observation of …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Whitney Point Central School District – Information Technology (2023M-179)
… report – pdf] Audit Objective Determine whether Whitney Point Central School District (District) officials adequately … Determine whether Whitney Point Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117