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State Comptroller DiNapoli Releases Municipal Audits
… Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village … five purchases totaling $75,334. Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements … T of Dover V of Ellicottville Genesee Co Soil and Water Conservation Dist V of Malverne V of Pelham Rochester …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… reviewed reimbursements for 20 eligible students, 13% of the eligible student population, and determined claims … officials did not secure access to online banking. In addition to sensitive information technology (IT) control … IT incident occurred. Additionally, auditors found that of the district’s 1,909 network user accounts, 1,896 were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… were a dramatic 79.3% increase over the same period last year and buoyed by securities trading, underwriting, and selling. … rates. For the first half of 2024, most revenue lines were up over 2023’s first half, including supervisory fees (up …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearState Comptroller DiNapoli Releases Municipal & School Audits
… to incur $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-26
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … daughter but the board member should recuse himself or herself from any discussions and votes on matters relating … Pursuant to General Municipal Law, §801, an officer or employee is prohibited from having an interest in any …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-37
… by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC … by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) VEHICLE AND TRAFFIC … Bureau PVB for violations of sections 306 and 402 of the Vehicle and Traffic Law which occur while a motor vehicle is …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 88-75
… be very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the … part, depends upon what powers and duties are prescribed for the city attorney in the city charter. However, we note … powers and duties of a municipal attorney, we will assume, for purposes of this inquiry, that you possess such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 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-2006-11Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam was … A Buffalo City School District technician pleaded guilty today in Erie …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyFalconer Central School District – Financial Management (2016M-146)
Falconer Central School District Financial Management 2016M146
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. Background The Town of … were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Village of Suffern – Budget Review (B8-15-13)
… adopted budget are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Jersey metropolitan area that did not have any apparent real estate experience. We also found that the terms and … Conduct site selection reviews and cost analysis for real estate transactions and ensure transparency in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
Town of Genesee Falls Fiscal Stress 2013M146
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits