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Town of Niagara – Justice Court (2015M-218)
… July 29, 2015. Background The Town of Niagara is located in Niagara County and has a population of approximately … Town Board. The Town’s Justice Court collected $557,951 in fines, fees and surcharges in 2014. Key Findings The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Village of Altamont – Justice Court Operations (2016M-199)
… audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 … five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our audit period, the Court collected $103,007 in fines and fees and $9,015 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Village of Yorkville – Budget Review (B3-13-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … Trustees. The Village’s tentative 2013-14 general fund budget totals almost $1.9 million. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Ramapo Catskill Library System – Procurement (2015M-84)
… County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and … by an 11-member Board of Trustees, elected by the member libraries’ board members. Budgeted appropriations for 2014 … making purchases on behalf of the System’s member public libraries. Library System officials have not adopted a …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Bellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District District officials approved supported and monitored overtime
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
Mount Sinai Union Free School District Financial Condition Management 2018M34
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
Westmere Fire District Internal Controls Over Financial Operations 2014M12
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Comptroller DiNapoli Releases School Audits
… School District and the Yonkers City School District . “In an era of limited resources and increased accountability, … As a result, the district procured professional services in an economical manner. New Lebanon Central School District … liabilities and accumulated excessive reserve funds. In addition, the board has repeatedly appropriated fund …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases Municipal Audits
… documentation. The clerk-treasurer also did not file payroll tax reports or remit payments totaling $40,837 and, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not … financial and capital plans until the Cayuga County Health Department forced the board to submit a plan. The …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Child Protective Services (2013-MS-5)
… [pdf] , Niagara [pdf] , Oneida [pdf] , Rockland [pdf] , Saratoga [pdf] , Ulster [pdf] and Washington [pdf] Purpose of … required each county CPS unit to develop and implement a Program Improvement Plan (PIP) to help reduce recurrence … historical and programmatic knowledge to determine if program improvements are needed or if certain initiatives or …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Comptroller DiNapoli Releases School Audits
… and the Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, … by the meal sales. The district reported deficits in its school lunch fund totaling more than $230,000 over the … claims processing function that ensure claims are audited in a timely manner, properly supported and for legitimate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and the Plainview-Bethpage Central … being spent appropriately and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) … his office completed audits of the Bethpage Union Free School District Commack Union Free School District and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsVillage of Greenwich – Justice Court Operations (2014M-023)
… June 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The Village is governed by an elected Board of Trustees … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … As a result, the school did not correctly calculate state aid attributable to students receiving special … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsCancellation Confirmation
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https://www.osc.ny.gov/common-retirement-fund/emerging-manager/cancellation-confirmationOpinion 90-12
… of law to the contrary notwithstanding", the obvious meaning of the statute is that only a certification by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Utica Academy of Science Charter School – Purchasing (2015M-71)
… of Science Charter School is a public school, located in the City of Utica, Oneida County, that is not under the … Board of Trustees, was granted a provisional charter in November 2012 by the Board of Regents of the University of … obtaining the appropriate number of quotes as designated in the purchasing policy. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71