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City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by … laws and ordinances. The City has an elected Mayor and a nine-member City Council, an appointed City Comptroller and … vendors, and could not provide written agreements with two of those vendors. We also found that purchases totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72State Comptroller DiNapoli Releases School District Audits
… to surplus fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… fundraising documentation. Key Recommendations The Board should enforce the bylaws and adopted policies and procedures. The Treasurer should maintain complete, accurate and up-to-date records and … The Board should develop and adopt policies and procedures for fundraising activities. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesOversight of Residential Domestic Violence Programs (Follow-Up)
… included in our initial audit report, Oversight of Residential Domestic Violence Programs (Report 2017-S-16 ). … standards for the establishment and operation of non-residential and residential domestic violence (DV) programs. OCFS’ Division … included in our initial audit report Oversight of Residential Domestic Violence Programs …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followGates Fire District – Audit Follow-Up (2024M-10-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates … future operating and capital needs. The Board’s ability to assess the effect of current operations on long-term …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fOpinion 98-10
… a village to generate revenues to reimburse the town for the cost of repairs and maintenance of village streets … letter concerning a contract between a town and a village for the repair and maintenance of village streets. You ask … the village to generate revenue to reimburse the town for the cost of these contractual services. Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … books and records to ensure the timely submission of required reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Dayton - Fund Balance Management (2019M-221)
… to eliminate deficit fund balances and ensure that those funds are self-sustaining. Develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… the state include the most significant changes to the Foundation Aid formula since its inception, long-awaited … and middle-income families starting in 2026. Other new funding initiatives include expanding access to community …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIndustrial Development Agency Board Governance (2017-MS-1)
… following Industrial Development Agencies (IDAS): Auburn [pdf] , Bethlehem [pdf] , Erie [pdf] , Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-12015 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 Appropriated …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 Appropriated …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results … Statements of Cash Receipts, Disbursements and Changes in Fund Balances (Excel) Governmental Funds Operating Results by … Statement of Appropriation Transactions (in Force) American Recovery and Reinvestment Act of 2009 Appropriated …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-fundsComplaint Processing (Follow-Up)
… statements—collectively referred to as FADO&U. In 2021, the New York City Council passed Local Law 2212, … which covered the period from January 2018 through May 2021, found that CCRB did not complete investigations in a … investigate and close cases in 2020 and the first half of 2021, respectively. While CCRB officials attributed long …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followTown of Saranac – Payroll (2014M-289)
… established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … Town Supervisor and four Board members, and is responsible for general oversight of Town operations and finances. The … the duties to be completed and records to be maintained for processing payrolls and maintaining leave records. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289State Comptroller DiNapoli Releases Municipal Audits
… of the Village of Blasdell , Town of Cambria , Town of Canaan , Granville Hook and Ladder Volunteer Fire Company , … approximately $19,200 in annual interest on debt. Town of Canaan – Board Oversight (Columbia County) The clerk/tax …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… illustrates how undisclosed corporate political activity can backfire and harm a company’s reputation, create …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Comptroller DiNapoli Releases Audits
… not implemented. New York State Health Insurance Program – Anthem Blue Cross – Coordination of Benefits With Medicare (2023-S-3) …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsWillsboro Fire Department – Financial Operations (2014M-206)
… of our audit was to evaluate internal controls over the Department’s financial operations for the period January 1, … 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and other emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0