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State Comptroller DiNapoli Releases Municipal & School Audits
… physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. West Genesee Central … including 18 with a total cost of $50,905 and nine with no documented cost. Additionally, 45 assets had an incorrect … the audit period. Village officials and the inspector had no documentation to support the hours that resulted in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… former Highway Superintendent for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and services from the town. Burlew today entered a guilty plea before The Honorable James Hayden in Chemung County Court to the charge of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicDiNapoli: CDTA Overtime Expenses and Ridership Growing
… 20 percent of the authority’s total employee compensation in the 2015 fiscal year, more than twice the proportion of … regional transit agencies, amid steady ridership growth in recent years, according to a report released today by … and educational institutions,” DiNapoli said. “After a dip in 2010, the authority’s total ridership has been increasing. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax Receipts and Other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Comptroller DiNapoli Releases Municipal & School Audits
… Although the board approved the credit card bills for payment, it did not ensure the related voucher packets had … the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Authority Contracts on Open Book NY
… State Authority Contracts Under the Public Authorities Reform Act of 2009 , the Comptroller is authorized , at his … Exempt State Authority Contracts The Public Authorities Reform Act of 2009 specifically exempts from the …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyComptroller DiNapoli Releases Municipal Audits
… office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of … the mayor before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash … his office completed audits of the City of Johnstown North Patchogue Fire District Town of Rosendale and the Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Opinion 88-69
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the town, in which the village is located, also contracts. You ask whether a village may contract for services with a … town or village, acting either individually or jointly, to contract for the provision of emergency medical services, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Thomas P. DiNapoli, Acting Essex County District Attorney Michael P. Langey, and New York State Police Superintendent … the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly stealing over $14,000 from the … perseverance and dedicated work that led to this arrest.” Michael Moran, 57, served as Captain of the Town of Moriah …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
Village of Westbury Purchasing Claims Audit and Information Technology 2013M301
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… disbursements (including payroll) were made, that all moneys received were properly deposited, or that all transactions were properly recorded and reported. There … to ensure that the Board reviews, audits and approves all claims against the Village. Ensure that all salaries paid …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed … Town of Lyonsdale Financial Condition Board Oversight and Controls …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryComptroller DiNapoli Releases School Audits
… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … and use of reserve funds. One reserve, the unemployment insurance reserve, was not supported by a plan or other …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… audit and approve claims in accordance with town law for 20 of the 100 check disbursements totaling $9,625 that were reviewed. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0IT Asset Management (2022-MS-2)
… Manhasset Union Free School District [pdf] , Mechanicville City School District [pdf] , Newfield Central School District [pdf] , Norwich City School District [pdf] , Parishville-Hopkinton Central …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 amount … the two existing firehouses will be sold. However, the rent amount will remain at $30,000 per year. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were … treasurer does not maintain running cash balances in the check book registers, maintain accounting records with cash …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107