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Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s financial activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , … State Comptroller DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2012-1
… town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment … department. Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions that relate to conflicts of … town officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 88-47
… statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid … would bar the enforcement of outstanding village tax liens for 1966 through 1978 that were levied before village tax enforcement was undertaken by the county. You have raised …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli Releases Fiscal Stress Scores
… System scores. DiNapoli releases fiscal stress scores for municipalities (excluding New York City) twice a year. The scores announced today are for local governments operating on a calendar year basis for … revenues helped to put local governments on solid fiscal ground in 2021,” DiNapoli said. “Still, municipalities …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a report released today by … One in 10 locally owned bridges in New York state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer … the board or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did … the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua County) The …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Network User Account and Shared Network Folder Access (Orange County) District … adequately secure user account access to the network and shared network folders to help safeguard personal, private … of unauthorized access to the network and PPSI stored on shared network folders. Auditors found that officials did …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-720
… of the processing of the 2021 Prepaid Legal Service Benefit. Affected Employees The following employees are … the deficiency will automatically be recovered through payroll deduction should the employee later return to the payroll. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 … million when it actually had operating surpluses totaling $9.9 million. The district also overfunded the employee … time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An employee was also paid $5,271 for a …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Comptroller DiNapoli Releases Municipal Audits
… Village of Sharon Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, … with the water billed to customers. Reducing the Cost of Hospital Services to County Inmates Counties can improve … related group rates on 75 percent of the inpatient hospital claims. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… $233,492 did not include any Board members’ initials to indicate they were audited. The remaining 27 claims … totaling $298,442 that had initials did not include dates to determine when the claims audit had occurred. We reviewed … Key Recommendations Establish compensating controls to routinely monitor and review the Treasurer’s work. Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawCortland County – Public Water Supplies (2016M-318)
… Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. … to NYS DOH, officials did not provide documentation that all violations were corrected and one survey was not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCounty of Cortland – Departmental Operations (2013M-157)
… 12, 2012. Background Cortland County is located in central New York State and has a population of approximately 49,000. …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Vestal Central School District – Fund Balances (2017M-91)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Bradford Central School District – Financial Management (2016M-253)
… District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Eldred Central School District – Budget Review (B4-15-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately … the State aid revenues in the proposed budget and amend them to be more in line with the NYS preliminary …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3