Search
Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Payroll Improvement Project Bulletin No. PIP-005
… of changes to PayServ navigation effective in PayServ version 9.2. Affected Employees All Agency PayServ and PS … and changes to Retirement and Savings Plans will result in new navigation to some components. Additionally, some fields … be re-established manually in version 9.2. Effective Dates New navigation and field changes are effective at PayServ 9.2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , Hughsonville Fire … Comptroller DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Financial Activities (Nassau County) District officials did not enforce certain collective bargaining agreement … progress in improving its financial condition, it did not completely implement the recommendations in a March …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… fiscal year were approximately $61 million. Key Findings Student treasurers did not maintain adequate supporting … and district officials do not have adequate assurance that student treasurers are adequately accounting for all … them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… profitability were not completed. Student treasurers did not maintain independent ledgers documenting collections …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersState Comptroller DiNapoli Releases State Audits
… audits have been issued: Port Authority of New York and New Jersey (PANYNJ): Inspecting Highway Bridges and Repairing Defects (Follow-Up) (2015-F-19) An audit issued … identified. Higher Education Services Corporation: College of Westchester Tuition Assistance Program (2015-T-5) …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Review (Rockland County) Auditors identified a number of issues with revenues and expenditures. They found the … in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in … The 2024-25 adopted budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… of wind power revenues was reasonable. However, the board did not ensure that wind power revenues were properly … and Information Technology (Cayuga County) The board did not monitor the village’s finances. The board did not ensure that duties in the clerk-treasurer’s office …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Village of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… Island will lose a strong advocate with the retirement of Rep. Carolyn McCarthy next year. After a gunman took her … health, and thank her deeply for more than two decades of dedicated service to Long Island, to New York state and to … Island will lose a strong advocate with the retirement of Rep Carolyn McCarthy next year …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyMalone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Malone Central School District is located in the Towns of Bangor, Bellmont, Brandon, Burke, Constable, Duane, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Harrisville Central School District – Claims Audit (2016M-215)
… Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215State Agencies Bulletin No. 1884
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X are affected. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established an annual, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Asharoken – Claims Audit and Treasurer’s Duties (Suffolk … found the board did not always conduct a thorough audit of individual claims for non-payroll disbursements because … consistently included with claims submitted for review. Of the 232 disbursements totaling $877,625 reviewed, 51 …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services , Fabius-Pompey Central … auditors found no significant exceptions with the accuracy of the payment of salaries, wages or separation payments. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0