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Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… cash 1 totaled $259,178. Audit Summary The Board did not have the necessary information it needed to help ensure that the Department’s financial … provide adequate oversight of financial operations, they have placed Department resources at risk of waste and theft. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli Releases Municipal & School Audits
… to outside law enforcement for review. Brighton Central School District – Procurement (Monroe County) District … were solicited to maximize earnings. North Salem Central School District – Network User Accounts (Westchester County) … left the district between 2011 and 2019. Hilton Central School District – Network Access Controls (Monroe County) In …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property … county may pay $1.8 million more than necessary for the building. In addition, the board has not adopted …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Administration of the Contract With the Center for Urban Community Services
… services, including supportive housing. Supportive housing is designed to help individuals and families use housing as a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded (AABR) for the Options … To determine whether payments made by the New York State Office For People With Developmental …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programWilliam Floyd Union Free School District – Payroll (2016M-165)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Otego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and Mental Hygiene (DOHMH) overbilled the agency by $1 million according to an audit released today … Comptroller Thomas P. DiNapoli. DOHMH’s weak oversight of the Center for Urban and Community Services (CUCS) made the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionWhite Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … The White Lake Fire District is a district corporation of the State, distinct and separate from the Town of Bethel, … The purpose of our audit was to examine the Districts budgeting practices …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Saranac Central School District – Payroll (2015M-298)
… procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is … to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298IX.12.H Key CMIA Documents – IX. Federal Grants
… (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTown of Chautauqua – Fiscal Stress (2013M-220)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves … Town of Chautauqua Fiscal Stress 2013M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… adopted budgets that were not based on prior year’s actual results of operations. The City’s debt service costs grew by … to prepare a realistic budget based on prior year’s actual results for the Council to approve and monitor throughout the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village of Spencer – Financial Condition (2013M-119)
… Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… When municipal employees travel on business, such as to … Tell employees to ask for the government rate when making reservations. Allow exceptions to maximum rates … to be approved in advance. Examples of exceptions include when lodging is unavailable at or below the maximum rate, or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 91-55
… incurred by counties, cities, towns, villages and certain school districts to specified percentages of the average full …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Town of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Opinion 93-12
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member … member has provided advance payment to school district. You ask whether a school district may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12