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Town of Moriah - Cash Management (2019M-169)
… solicit interest rate quotes from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Village of Greenwich - Cash Management (2019M-230)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested within …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230IX.11.D DUNS Number – IX. Federal Grants
… reference for single audit compliance issues. Effective October 1, 2003, federal grant applicants must include a DUNS … that the DUNS number will be assigned to all grant activity throughout the life of the grant, including the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Comptroller DiNapoli Statement on the Federal Government Shutdown
… and businesses will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… did not ensure: Clerk duties were adequately segregated or compensating controls were implemented. Receipts were … Key Recommendations Adequately segregate duties or implement compensating controls. Issue receipts for all … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Etna Volunteer Fire Department - Procurement (2019M-48)
Determine whether the Board established adequate controls over procurement
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Opinion 91-28
… SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … use profits resulting from operation of a water utility for general village purposes. You ask whether a village board … may use surplus moneys in the village's water fund for sewer or other general village purposes. General …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… reduce fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred … the District’s unrestricted fund balance was within the legal limit, whereas in fact it exceeded that limit each year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mState Comptroller DiNapoli Releases Municipal Audits
… review progress in implementing the recommendations. Based on limited procedures, it appears that the town has made …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-46
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Eligibility (U.S. citizenship) … must be U.S. citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is …
https://www.osc.ny.gov/legal-opinions/opinion-89-46DiNapoli Releases Bond Calendar for First 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 …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Pawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s … of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Justice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the … Monitoring Program (Vehicle and Traffic Law § 1111-g) October [pdf] - Reporting Work Zone Photo Monitoring … Extension VTL 1809 (1), Cap Extension VTL 1809 (2) 2019 October [pdf] - 2019 Legislative Update: Surcharge and Fee …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… that financial activity is properly recorded and that Company moneys are safeguarded for the period January 1, 2012 … 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of … The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mState Comptroller DiNapoli Releases Municipal & School Audits
… $930,806 were competitively procured. As a result, there is an increased risk that goods and services were not … results of operations. In addition, transparency was impaired because the town’s 2021, 2022 and 2023 Annual … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The city …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a … City of Ogdensburg Payroll Processing 2014M207 …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Sweet Home Central School District – Financial Management (2016M-207)
… period July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207City of New Rochelle - Elevator Inspections (2018M-62)
… were inspected as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … and included violations such as no emergency phone and no fire extinguisher. Key Recommendations Identify, track and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62