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City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Findings The Treasurer did not maintain separate records on leave accruals earned and used for administrative … generally agreed with our findings and indicated that they have taken, or planned to take, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Charlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Village of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net operating deficits in the sewer fund totaling $144,000. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
Kenilworth Fire District No 2 Financial Activities 2017M17
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Rushford - Procurement (2020M-43)
… procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling … to specify documentation requirements, including the rationale for cases when the selected vendor is not the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Comptroller DiNapoli Releases School Audits
… School District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central … statutory limit imposed on unrestricted fund balance. Silver Creek Central School District – Financial Condition … School District Rondout Valley Central School District Silver Creek Central School District and the Wallkill Central …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2DiNapoli Announces Results of General Obligation Bond Sale
… percent; Series 2018B Taxable Bonds to Piper Jaffray & Company with a true interest cost bid of 3.051441 percent; and Series 2018C Tax-Exempt Refunding Bonds to UBS Financial Services Inc. with a true interest cost bid of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleState Comptroller DiNapoli Releases Municipal Audits
… Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and … no use was recorded for either vehicle in the vehicle use log until May 2016. Greater Syracuse Property Development … compliance with redevelopment plans was not always timely. Mortgage property records did not always contain …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… Process and Document Preparation: State agencies can only create a procurement contract transaction in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsDiNapoli Releases Bond Calendar for First Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… Comptroller’s office chairs the Securities Coordinating Committee, which was created by Gubernatorial Executive Order … and updated as necessary. The schedule is released by the committee to assist participants in the municipal bond … and Tunnel Authority. Calendar: Securities Coordinating Committee (SCC) Forward Issuance Bond Calendar Track state …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to … on statewide accounting procedures and policies: Division of the Budget (DOB) Policies Statewide Vendor File Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationLocal Government – 2021 Financial Condition Report
… single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the … from local fiscal years ending in 2019 (not including New York City). School districts and towns received $22.9 … fire districts are the most dependent on this source. State aid is the next largest revenue source for local …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFOs’ 2022-23 financial records and … Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15West Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the … was not needed to fund District operations. Because the amount of unexpended surplus funds that can be legally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… were missing key information such as serial numbers, locations, purchase dates and costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases State Audits
… included: $24,611 in personal service costs that consisted of excess severance pay, compensation for work that was not … organization located in Lackawanna, provides a variety of services to the Erie County community, including preschool … $85,736 in personal service costs, which consisted of $46,526 in inappropriate bonuses; and $69,567 in other …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0