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Town of Morehouse – Records and Reports (2021M-182)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were not reliable. $2,082,924 in revenues and …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Press Conference on the Flushing Snapshot Report
… Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of … members of the press afterward. The live stream of the conference has ended, but the replay of the event is … Comptroller DiNapoli will hold a socially distanced press conference to discuss his report on the economic health of …
https://www.osc.ny.gov/events/flushing-snapshotBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … to 4.9 percentage points. Although we informed officials of the excess fund balance during our audit fieldwork, this …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementWayne County Probation Department – Restitution Payments (S9-20-6)
… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … notify the court when a probationer violated the court order or disburse all victim restitution payments. As a … notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … Thoroughly document the annual audit process in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and … Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Friendship Central School District – Fund Balance and Reserves (2022M-55)
… complete report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District … Determine whether the Friendship Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting … The Board and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… New York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s … New York State Comptroller Thomas P DiNapoli today released the following statement on New York Citys …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTravel Advisory No. 17
… such as COVID-19 testing and vaccination sites. In such circumstances, if the employee requests a per diem … the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesTown of Patterson – Justice Court Operations (2020M-63)
… manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsWhite Plains City School District – Financial Management (2020M-71)
… maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District officials did not … maintained reasonable levels of fund balance and reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… overseas, with more international visitors than Florida, Nevada, and Texas combined. State Park Visits Jump: Visitors …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysOpinion 91-35
… 1991 Stephen W. Kretz, Esq., Village Attorney Village of Amityville …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… Yonkers Bus, supra, the court construed the provisions of Second Class Cities Law, §19 which, prior to its amendment by … "interest" as follows: 'Interest' in a contract as used in Second Class Cities Law, §19 has usually been construed as a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26