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Village of Cato – Water Financial Operations (2023M-145)
… whether the Village of Cato (Village) Board (Board) and Village officials (officials) effectively managed the … operations of the water fund. Key Findings The Board and officials did not effectively manage the financial … establish adequate reserves or develop long-term financial and capital plans until the Cayuga County Health Department …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … The Company provides fire protection and rescue services to the Village and residents outside the Village pursuant to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and accurate accounting records and reports to allow the Board to effectively monitor the Town’s … adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … All disbursements and loan payments reviewed appeared to be legitimate company expenditures and all transfers were …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… advances from the fire company's credit and debit cards to gamble at casinos in the Finger Lakes, Central New York … the trust of her community," DiNapoli said. "Thanks to my investigators and auditors working with the Sheriff's … This case is a classic example of the fundamental need for checks and balances at the local level over taxpayer …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftJoin Our Information Technology Team
… collaboration, innovation and excellence. We're looking for talented and motivated information technology professionals to join our team in entry-level positions, or as transfers … specialists identify technology solutions, develop systems to support agency partners and use data analytics to improve …
https://www.osc.ny.gov/jobs/information-technologyDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… services and educational services, have increased their share of total employment in New York state (including New … each of the state’s nine regions outside of New York City share three of the five largest industry sectors – health … Valley and North Country) in 2024, though the sector’s share of total employment has dropped in most regions since …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … abstract dates or the numbers and dollar amounts of claims to document which claims are authorized for payment. …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… , Town of Sidney , Stony Creek Volunteer Fire Company and the Western Sullivan Public Library . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Long Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Comptroller DiNapoli Releases Municipal & School Audits
… conducted in 2017. The superintendent and former business administrator, while familiar with the district’s asset …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and Reports (Greene County) The supervisor’s failure to maintain complete and accurate records or adequately provide monthly reporting to the board reduced transparency, prevented it from properly … town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Monroe County – Golf Course Contract Management (2014M-111)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 through February 13, 2014. … $1 billion. Key Finding County officials failed to properly manage or enforce their contract with an external …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Travel Advisory No. 7
… Internal Revenue Service issued new standard mileage rates for 2018. The standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesState Comptroller DiNapoli Releases Municipal Audits
… complied with the procurement policy and claims were for a proper district purpose or adequately supported. … Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: Managing Workers' Compensation Costs
… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … counties may offer workers' compensation coverage to local governments located within the county. Monitor Your … or other appropriate official should review your bill to assess the accuracy of your employees' job classifications …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs