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Comptroller DiNapoli Releases Municipal Audits
… town for these extra payments and the town paid $58,858 to the supervisor’s wife for services she provided during … period. The board also did not authorize salaries paid to officers and employees totaling $145,671 or certain health … calculation of these exemptions to go undetected. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentVeterans Day Message from State Comptroller DiNapoli
… and loved ones behind to protect our freedoms. From the patriots who fought in the Revolutionary War and built our …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliOperational Advisory No. 7
… Subject: Update SFS – Agency Contact Data Guidance: The purpose of this advisory is to … Update SFS Agency Contact Data …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateThree Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Prattsburgh Central School District – Tax Collection (2016M-122)
… through March 17, 2016. Background The Prattsburgh Central School District (District) is located in the Towns of … in Yates County. The District, which operates one school with approximately 400 students, is governed by an … Prattsburgh Central School District Tax Collection 2016M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122South Jefferson Central School District – Payroll (2024M-31)
… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials … Determine whether South Jefferson Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mChenango Fire Company – Controls Over Financial Activities (2014M-290)
… Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Jefferson Community College – Procurement (2017M-156)
… system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has an …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… to ensure that financial activity was properly recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the … charter as a school district public library from the State Board of Regents and is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
Upper Mohawk Valley Regional Water Board Water Accountability 2015M300
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, … found the District established adequate internal controls over payroll. District officials implemented specific … Crown Point Central School District Internal Controls Over Payroll 2013M100 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mTown of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor … adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Johnstown - Fuel Inventory (2019M-178)
… Town officials have adequate controls over the Town’s fuel inventory. Key Findings Town officials did not: Adopt … implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 … Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… report - pdf] Audit Objective Determine whether Board and School officials effectively managed information technology … Board did not develop adequate IT policies and procedures. School officials did not provide IT security awareness … the IT recommendations communicated confidentially. School officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141