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Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesVillage of Liberty – Budget Review (B4-14-9)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … that the significant revenue and expenditure projections in the tentative budget are reasonable. The proposed budget … provisions for infrastructure needs. There are budget gaps in the water and sewer funds which are planned to be funded …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Orange County Probation Department – Restitution Payments (S9-20-1)
… officials enforced restitution orders, notified the court when a probationer violated the court order and … reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed had uncollected payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… complete report - pdf ] Audit Objective Determine whether the Putnam County (County) Probation Department (Department) … restitution obligations and the limited policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Keene Central School District – Transportation State Aid (2021M-63)
… transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did … aid for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated she will file for the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… allow for funds to be misappropriated without detection or correction. Key Recommendations The Board should provide …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Village of Bemus Point – Clerk-Treasurer (2022M-38)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Town of Volney – Financial Operations Oversight (2024M-93)
… of financial operations. As a result, the Town may have levied more taxes than necessary. Specifically: The … maintain financial accounting records or present records to the Board for audit as required by New York State Town Law … (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall finances or conduct required …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Eden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the Village’s fiscal activities. …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Opinion 88-72
… the district so included may be represented at the public hearing on the establishment of the county district … whether the establishment of the district is in the public interest, should be aware of the possibility that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… support and thoughtfulness have been indispensable. And my colleagues at the Fund have been essential to every accomplishment we have enjoyed. Since my first day they have been an inspiration and an …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundDiNapoli Releases May State Cash Report
… York state collected just over $12 billion in taxes during the first two months of the 2016-17 state fiscal year, a decline of $480.1 million, or 3.8 percent, from the same period last year and nearly $120 million below … increases include spending for public health programs (up $668.1 million largely because of the timing of payments …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… on lavish gifts for themselves,” DiNapoli said. “Thanks to my partnership with District Attorney Rocah they will now be …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gates Fire District – Board … uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess County) District … whether unauthorized E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… of the civil division (Division). Key Findings Department and Division officials did not ensure: Clerk duties were … changes. County officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose their interest in contracts. Key … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48