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Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department … June 1, 2015 through June 22, 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene … Village of Tannersville Water Department Operations 2016M417 …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417DiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… Water, Clean Air and Green Jobs Bond Act, DiNapoli warned that the federal government should expand its funding and … like flood plains and wetlands that can help control storm water and projects to protect infrastructure from … of a county. From 1996 through 2024, events have increased over time, with three out of the four years with the highest …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… 1, 2013 through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1829.1
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is … has 10 members, including two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of Chautauqua – Fiscal Stress (2013M-220)
… Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected five-member Town Board is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Georgetown Fire District – Board Oversight (2014M-264)
… separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the … and that annual financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Wayne County Financial Management 2012M249 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wayne Central School District – Financial Management (2012M-229)
… balance that was not needed to fund the budget, created fake encumbrances (by at least $3.1 million for the 2009-10 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Hicksville Water District – Competitive Quotations (2013M-233)
… operations and other financial related activities for the period January 1, 2012, to March 31, 2013. Background … and a Secretary. General fund budgeted expenditures for 2013 totaled $10 million. Key Findings District officials did not obtain quotes for goods and services purchased from three of 13 vendors, …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Utica City School District – Financial Condition (2013M-341)
… 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341State Agencies Bulletin No. 1974
… for dues (code 201) as follows: Annual Salary Deduction Amount Under $5,000 $7.40 $5,000 - $9,999 $10.98 $10,000 - … date after January 1, 2022 will remain at the same amount for the calendar year 2022. Dues amounts for … should have dues (code 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.07 and exclude location pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… for Dues (code 201) as follows: Annual Salary Deduction Amount Under $5,000 $7.22 $5,000 - $9,999 $10.71 $10,000 - … date after January 1, 2021 will remain at the same amount for the calendar year 2021. Dues amounts for … should have Dues (code 475) deductions at 1.3% of biweekly gross salary, not to exceed $32.28 and exclude location pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Tri-Valley Central School District – Budgeting (2014M-094)
… Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 … experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Saratoga Springs – Financial Condition (2012M-201)
… routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the … funds. The combined balance of outstanding inter-fund loans from the general fund to the water and sewer funds has … condition. Establish a plan to repay the inter-fund loans between the general, water and sewer funds. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Comptroller DiNapoli Releases School District Audits
… was purchased through the Office of General Services fuel card services contract during the audit period. The board did … and, as a result, the district was unaware its fuel card vendor began to assess a high-credit risk fee in March … School District (Erie County) Although district officials restricted access to the student information application, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits