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Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… during the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… balance can be achieved through targeted cost savings and continued economic growth, which requires vigilant monitoring of finances and management of operations. A take down of … (in-year) reserves, better-than-projected revenue and substantial savings identified so far this year , …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 10 members, … We also reviewed the relevant factors included in the calculation for all five final billings to the school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… services. Advance account funds are established from money (excluding federal funds) appropriated to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum … April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed by a nine-member Board. The Library/Museum’s …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… hospitals because the Department did not use the payment method that yielded the lowest Medicaid payment. Auditors further identified $10.8 million in claim … payments and adhere to regulations pertaining to the payment and prior approval of out-of-state non-emergency …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followWayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… (COA) is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, fund, … The development and implementation of the COA for the SFS allows the State to realize significant benefits: … operations; and generates savings by streamlining agency administrative practices. Enhances Controls – Improves …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesTown of Philipstown – Financial Management (2024M-100)
… sufficient estimates of revenues and expenditures based on historical trends and other known factors. Develop and … corrective action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Town of Perth – Conflict of Interest (2024M-142)
… Town’s Code of Ethics. The prohibited interest occurred when the Board member’s business repaired a Town dump-truck …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… the alleged thefts. She was arraigned in Richland Town Court. "Dillabough allegedly abused her position to use town … is presumed innocent unless and until proven guilty in court. … Former Pulaski Assistant Village Clerk Courtney …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… controls over the Department’s financial operations for the period January 1, 2012 through December 10, 2013. … consists of five members, with one person from each fire company and two at-large members. The Department’s revenue … the questionable financial transactions identified in this report and take appropriate action to recover any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025CUNY Bulletin No. CU-577
… Purpose To explain the agency procedures for reporting rate increases … Worker Background The rate increases are pursuant to a Consent Determination entered and filed on October 20, … December 16, 2017. The agreement provides for an increase to the hourly rate effective 3/4/2017. The revised rate chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… all steps possible to hold their suppliers accountable for upholding human and workers rights in order to protect …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsTown of Prattsville – Justice Court (2012M-243)
… internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is … that important recordkeeping functions were not performed to ensure accountability over the Court’s records. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89