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Maine-Endwell Central School District – Financial Condition (2013M-49)
… balance from $1.7 million in 2009-10 to just over $64,000 (or 0.2 percent of District expenditures) in 2011-12. Over the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green … Valley Stream Mayor Edwin Fare, have brought the concerns of their constituents to the attention of my office. As a result, our auditors determined there were …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed … to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and a … at more than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … York State Village Law (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… the Town Supervisor (Supervisor), and another Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Travel Advisory No. 8
… – Meal and Incidental Expenses Breakdown Guidance : The United States General Services Administration (GSA) … meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … place and a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified some … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 97-4
… City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the … of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit to a member of the … govern the distribution and use of foreign fire insurance tax moneys, except as otherwise provided in any special law. …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … Over Bank Accounts (Follow-Up) (2017-F-14) An audit issued in June 2016, found weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … taxes to the county each month. However, the tax collector is a separately elected official of the town and is not governed by the town supervisor. Town of Columbia – …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 97-3
… not been concluded, as evidenced by the issuance of a tax deed, the amount due must be relevied and enforced in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Effectiveness of the Information Technology Transformation
… However, we found that ITS is currently in its fourth year, and only one of these initiatives (Email Consolidation … in the report, the Transformation is now in its fourth year, and it is still unclear when certain major components …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … rates on the users of the water district. The district in question was established by a town pursuant to Article … and maintenance of a special district "shall" be assessed in the same manner as is the expense of the improvement. …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 2003-2
… issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) … -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties (authority to form joint fire district in coterminous town/village) VILLAGES -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2