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Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… by the Village’s water system, as indicated by the master meter readings, with the water billed to the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New York …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressGarrison Union Free School District – Information Technology (2023M-127)
… accounts, established physical controls and maintained inventory records for information technology (IT) equipment, … physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT … one printer, were not properly recorded in the District’s inventory listing. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. Budgeted appropriations for 2015 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Regional Market Authority Internal Controls Over Selected Financial Operations 2015M235 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overPort Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling … and capital projects rather than rely on unbudgeted transfers of year-end operating surpluses. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… District officials: Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed … surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually … a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although real …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Fairview Fire District – Financial Operations (2024M-138)
… Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s … operations and were transparent. Key Findings The Board and District officials did not properly manage and … Determine whether the Fairview Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Cuddebackville Fire District – Board Oversight (2024M-94)
… from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… Determine whether the Town of Lancaster Town Supervisor Supervisor adequately performed his financial …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… with OSC within 60 days after the close of the fiscal year. Review bank statements, canceled checks and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Vendor File Advisory No. 5
… vendors are now required to use them. Please replace any old forms with the new ones and direct vendors to the new …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsTown of Roseboom - Long-Term Planning (2018M-115)
… plans to ensure financial resources are available to replace capital assets in a timely manner. Adopt a comprehensive fund balance policy that establishes the levels of fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is … vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately … contracted payroll vendor to access the Library’s bank account to withdraw funds. …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Accounts Payable Advisory No. 63
… Subject: Selecting Category Codes in the Statewide Financial System (SFS) Reference: Guide to … Chapter XI-A, Section 1.B - Category Codes Guidance: In the SFS, the category code is used to identify the specific goods or … Selecting Category Codes in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesState Comptroller DiNapoli Releases Municipal Audits
… were found in the court’s records. Bank records provided by the senior court clerk were altered and there was a cash … levy of $12,029,454, which is within the limit established by law. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 Operations (Rensselaer County) The board did not approve water billings or customer account adjustments or perform an … records for a $4.1 million capital project to construct a waste water treatment plant and sewer district. The board did …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Village of Wurtsboro . "In today's fiscal climate, budget transparency and accountability for our local communities is … budget are reasonable. The city faces potential increased salary costs when one of its expired collective bargaining … receipts and disbursements. For access to state and local government spending, public authority financial data and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases State Audits
… referees did not always properly report and account for foreclosure funds. A review of 10 of 35 …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits