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State Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s 2025 budget, the amount of unrestricted fund … reserve funds. This was 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: State Education … Department: Easter Seals New York, Compliance with the Reimbursable Cost Manual (2015-S-27) For the three calendar years ended Dec. 31, 2013, Easter Seals NY …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … they were not eligible to receive and $488,138 from New York state employees who owed DOL for UI overpayments … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and … expenditures will be classified by functional unit based on the type of project being undertaken. Enterprise funds … following overview is based on information provided by the State Legislature and by the Department of Transportation: …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programHomer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville 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 … 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and … which operates one school with approximately 640 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Bond Calendar for March and April
… the planned bond sales for New York State, New York City and their major public authorities during the months of March and April of 2024. The planned sales of $8.86 billion include $4.77 billion of new money and $4.09 billion of refundings and reofferings as follows: …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 … periodically reconcile water and sewer receivable control account balances to the total of the individual …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Bond Calendar for June and July
… today announced a tentative schedule for the planned bond sales for New York state, New York City and their major … during the months of June and July of 2023. The planned sales of $6.06 billion include $2.64 billion of new money and … The prospective calendar includes anticipated bond sales by the following issuers: Battery Park City Authority, …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… of people to the area for its annual parade, cultural festival and fireworks. Comptroller DiNapoli's Economic …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through … Roosevelt Public Library Board Oversight of Library Operations 2014M297 …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases School District Audits
… – Financial Condition Management (Jefferson County and St. Lawrence County) The district’s budgeted … exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of the appropriated … in March 2016. This audit contains similar findings and recommendations. Prattsburgh Central School District – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… did not use a competitive process to procure goods and services. For example, auditors found that district … officials paid a vendor $238,465 without documentation and they justified this was a valid exception to competitive … District – Financial Management (Niagara County) The board and district officials can better manage fund balance and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Releases School District Audits
… Cattaraugus County) The district’s financial reserve plan states that the district will reduce surplus fund balance as … previous report and the board’s fund balance policy states that it will strive to ensure that surplus fund … 30, 2019, the District overfunded one reserve by $820,000. South Colonie Central School District – Allocation of …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating … fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188