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Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

County of Rockland – Budget Review (B6-16-19)

… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)

… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure … the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … for the 2014 fiscal year. Key Findings The Board did not ensure that complete and accurate accounting records were …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178

Village of Spencer – Financial Condition (2013M-119)

… to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

CUNY Bulletin No. CU-301

… 7 Current, paychecks dated 7/5/07 Background Pursuant to the agreement between the City University of New York and the Professional Staff Congress/CUNY, NYS Education Law …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-301-cuny-increment-payments-effective-july-1-2007

Opinion 88-65

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …

https://www.osc.ny.gov/legal-opinions/opinion-88-65

Town of Clare – Fiscal Stress (2013M-317)

… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …

https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317

City of Saratoga Springs – Financial Condition (2012M-201)

… Purpose of Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for the period …

https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201

City of Yonkers – Budget Review (B17-6-11)

… $828,000 in the 2017-18 budget. The City’s adopted budget does not include a contingency appropriation, which leaves …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11

City of Lockport – Budget Review (B23-1-7)

… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and …

https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7

New Customer-Focused Subway Metrics

… measures do not appear to meet the Plan’s goals. For a metric to be relevant, it should be closely connected … APT, ATT, and AJT represent the average additional time for each leg of a trip. A customer who transfers multiple times would have to add the times for each leg of their trip together to obtain the total APT, …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metrics

Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator

… New York State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York and …

https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzle

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … record and report the District’s financial activities in the accounting system. Prepare and file the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

Apalachin Fire District – Oversight of Financial Operations (2013M-25)

… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have … of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing their …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, … files the annual financial report with the Office of the State Comptroller within 60 days after the close of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s cash … by appropriate documentation. Require the Treasurer to prepare monthly bank account reconciliations and reports; … should be included with the monthly reports presented to and reviewed by the Board. Prepare and submit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. … were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in … and on the cash register tapes with the amounts remitted for deposit and investigate and resolve any discrepancies. … …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

City of Rye – Boat Basin Fund (2013M-289)

… The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, … City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

Village of Munnsville – Financial Operations (2012M-239)

… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239

Town of Perth – Conflict of Interest (2024M-142)

… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements.  Key Findings  A Board member … prevent Town officials from having prohibited interests in non-payroll disbursements.  Town officials generally … of Perth Town Board Board members had prohibited interest in nonpayroll disbursements …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142