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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… to September 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately 21,500. The Town is governed by a Board that comprises a Town Supervisor and …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection … of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is … large meters were tested and calibrated on a regular basis to help ensure that bills, especially those for the Village’s …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Town of Cortlandville – Fuel Purchases (2012M-171)

… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland … happened because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Town of Berne – Board Oversight (2021M-77)

… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… stock. Disbursed 106 payments totaling $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. The … returned; however, all data had been erased prior to its return. In January 2024, the former Supervisor was …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… Key Recommendations  Ensure fees are charged according to Board-approved fee schedules and deposited timely.  … recording and depositing. Review collection activities to ensure accountability and cash is safeguarded.  Restrict users’ access to delete records in the financial system and from creating …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan.  Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We … Shop employees used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Miller Place Fire District – Credit Cards (2024M-58)

… report – pdf] Audit Objective  Determine whether the Miller Place Fire District (District) Board of Fire … to initiate corrective action. … Determine whether the Miller Place Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the fuel for Town … business. Because officials did not establish controls to safeguard the Town’s fuel, Town officials cannot ensure …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and … City and BPU purchasing policies. The City has also failed to segregate duties or provide adequate oversight of the cash … and State statute. Obtain written contracts with vendors to ensure that they are receiving the proper prices and that …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

DiNapoli Releases Bond Calendar for Second Quarter

… money. The anticipated sales in the second quarter compare to past planned sales of $3.12 billion during the first … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarter

Caton No. 1 Fire District – Financial Oversight (2013M-262)

… not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 … oversight. Ensure that the Treasurer annually submits all financial records and reports to the Board for audit. … prepares and files the AUD in a timely manner. Ensure that all District claims are audited. … Caton No 1 Fire District …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262

DiNapoli Releases Bond Calendar for Third Quarter

… are refundings; and $1.30 billion scheduled for September, all of which is new money. The anticipated sales in the third … New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarter

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … station in calendar years 2013 and 2014, costing the state more than $38,000 in unnecessary travel expenses. After …

https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-audits

Fire Safety (2015-MS-1)

… complete report - pdf] We also released ten letter reports to the following municipalities: Cities of Ithaca [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine if local government officials’ use of municipal … requires an approved fire safety plan and evacuation plan to be prepared and maintained for most buildings. The plans …

https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1

Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the … The Cincinnatus Central School District provides education to children residing in eight towns in Cortland County, five … District officials adopted budgets that included plans to use fund balance totaling almost $1.5 million between the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191

DiNapoli Releases Bond Calendar for Third Quarter

… for refunding purposes; $700 million scheduled for August, all of which is for new money purposes; and no issuances have … New York City, and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarter

DiNapoli Releases Bond Calendar for Third Quarter

… The anticipated sales in the third quarter compare to past planned sales of $2.45 billion during the second … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …

https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarter