Search
Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134DiNapoli Honors Community Leaders During Italian Heritage Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a … honored five Italian-Americans for their contributions to New York: David Anthony Pope, president and CEO Generoso Pope … in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… 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 CFO’s 2022-23 financial records and … or 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-almond-transparency-fiscal-activities-s9-24-14Village of Addison – Board Oversight (2024M-8)
… of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal responsibilities created a negative … environment that enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the … over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8State Comptroller DiNapoli Releases Audits
… announced today the following audits and examinations have been issued: Department of Agriculture and Markets: … issues with the quality of data the department relies on to administer the state's weights and measures program. … report. Of the four prior audit recommendations, two have been implemented and two recommendations have been …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… The bonds are scheduled to be delivered on March 26, 2025. “These bonds, all of which have been approved by the … here: https://osc.ny.gov/press/docs/bond-sale-summary-2025 . The Series 2025A Tax-Exempt Bonds, the Series 2025B …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… In October 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management … (SFS AM), and the system was retired. The SFS AM continues to be maintained by OGS. This section describes policies that are applied to the extent practical in our ACFR presentation for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of Dering Harbor – Board Oversight (2020M-29)
… financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Canastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mSaratoga County Probation Department – Restitution Payments (S9-20-12)
… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor court order restitution obligations. … $12,651. Officials did not make reasonable efforts to locate victims. For example, 238 outstanding checks …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… State aid totaling $62,920 because the filing deadlines have passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for reimbursement by June 30, … agreed with our recommendations and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidBrocton Central School District – Financial Management (2023M-44)
… with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials … B includes our comment on issues District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take action to ensure electric fund revenues …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Mexico Academy Central School District – Procurement (2023M-75)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … did not always seek competition when purchasing goods and services as required by the District’s procurement … could not assure taxpayers that they procured goods and services in the most prudent and economical manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m