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Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Copiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do … Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six … The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Alden – Town Clerk/Tax Collector (2024M-106)
… bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their taxes; only a limited number …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … by the Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… adequate oversight of fuel, including procuring fuel in compliance with competitive bidding requirements and the … fuel, Town officials cannot ensure that almost $118,000 in fuel purchases during our audit period were used solely … As a result, certain taxpayers were charged for fuel in an inequitable manner. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, … The Board has not established criteria and procedures for selecting projects and subleases. The Board does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town … The Board did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDiNapoli: 82 School Districts in Fiscal Stress
… under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. The scores are based on … ending on June 30, 2015. This is the third year DiNapoli’s office has assessed and scored the financial stability of … include scores for the dependent school districts in the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… practice of consistently appropriating $1.4 million in fund balance over three fiscal years is, in effect, a reservation of fund balance that is not allowed … found five reserves totaling $2.3 million had balances in excess of the district’s needs. In addition, while …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarterCaton No. 1 Fire District – Financial Oversight (2013M-262)
… operating surpluses and retained unexpended surplus funds totaling more than $270,000 or 169 percent of the … trends and/or actual results. Use the unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262DiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsFire Safety (2015-MS-1)
… 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and … or building layout. The Executive Law and New York State Codes, Rules and Regulations (NYCRR) generally provide … visited, 73 (76 percent) did not have a fire safety plan on file that met the minimum Fire Code requirements. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… has about 645 students and 190 employees. The District’s general fund budgeted appropriations for the 2014-15 fiscal … than doubled the balances of the District’s reserves by setting aside an aggregate of $742,000 in additional money in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191DiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule of planned bond sales …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the fourth quarter of 2020. The planned sales of $6.28 billion include $4.98 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and their …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarter