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Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Chenango County) The district is serving nutritious meals to its students and the meals are being prepared … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Accounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsFund Financial Data – 2023 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources— cash … sources of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York State, significant …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataItalian Heritage Month Reception
… prominent members of the Italian-American community. In addition to this year's honorees, we will be joined by … ago. He was the first to use the Florentine vernacular in a major literary work, rather than Latin, which was …
https://www.osc.ny.gov/events/italian-heritage-month-receptionComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of claims by resolution, but instead allowed claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls over payroll to ensure that pay rates are …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Village of Parish – Board Oversight (2012M-240)
… the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Conesus – Justice Court (2013M-140)
… that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the Board failed …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases State Audits
… about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … also at increased risk because they have devised systems to informally hold supplies of pre-signed checks provided by … Workers' Compensation Board: Assessment of Costs to Administer the Workers' Compensation Program for the Two …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Police Property Room Inventory (2014-MS-4)
… report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , … [pdf] , and City of Watertown [pdf] . Purpose of Audit The purpose of our audit was to determine whether law … updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… requirements. Properly document the reasons for any starting salary that exceeds the established entry level … rate. … Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19State Comptroller DiNapoli Releases Municipal & School Audits
… issued. Village of Mexico – Financial Management (Oswego County) The board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed … Central School District – Fuel Monitoring (Fulton County) District officials did not adequately account for or …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 2004-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … or herself from discussions, and abstain from voting, on matters pertaining to the compensation, and other terms … held public officials to a high standard of conduct and, on occasion, have negated certain actions which, although not …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Jefferson Community College – Procurement (2017M-156)
… system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has an …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when … and Supplies should revise its procurement policy to require City officials to seek competition when contracting for professional …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268