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Comptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … For the three fiscal years ended June 30 2013 auditors … identified $154563 in reported costs that did not comply with SED requirements and recommended such costs be disallowed …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 88-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … by the certifying agency will be met." (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background … advance the job opportunities, health, general prosperity, and economic welfare of the people of the State. The SCIDA … extended benefits totaling approximately $7.1 million for 58 projects during our audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programWayne County – Financial Management (2012M-249)
… our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Central New York, covers approximately 600 square miles, and has approximately 94,000 residents. The County is … developed budgets containing unrealistic estimates, and maintained substantial fund balances that were not …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Rochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, … Rochester City School District Payroll and Procurement 2016M435 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… years as it experienced operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Key … and reduce the number of routes, explore sharing bus to locations outside the District with neighboring districts and … fleet to be in accordance with SED guidelines. Develop a plan to address the deteriorating financial condition of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andHammondsport Central School District – Multiyear Planning (2024M-54)
… written multiyear financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million … gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess reserve … as noted in Appendix A, the District generally agreed with our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Affordable Home Ownership Development Program
… the period February 2012 through October 2013, and focuses on grants awarded to eight metropolitan area-based … The Program, which is administered by the New York State Affordable Housing Corporation (Corporation), was … size of the Program beneficiary. In recent years, the State Legislature has appropriated $25 million annually for …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programComptroller DiNapoli Releases Municipal Audits
… County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors found the health insurance overpayments included $19,400 for ineligible …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… risks and potential changes at the federal level, calls for careful budgeting on the part of local officials to … of 2.8% in 2024 outpaced the rest of the state (0.6%) for the third consecutive year. Growth in the city’s … the number of tourists, which nearly matched 2019 levels for the first time since the pandemic. Aggregate county …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024State Comptroller DiNapoli Releases School District Audits
… to reduce the district’s share of health insurance costs for new employees and retirees as of July 2018. Hoosic Valley … also found that seven employees were paid incorrectly for credit hours earned. Find out how your government money … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… totaling more than $6.4 million were not recorded, and bank reconciliations were not completed. Monthly financial … York State Department of Transportation rated a town-owned bridge in poor condition in 2019. While officials have set aside $51,539 for bridge repairs, the highway superintendent estimates the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer … the board or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did … the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua County) The …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and … third-party online access to the district’s bank accounts. Village of Suffern – Budget Review (Rockland County) Based on … proposed budget are reasonable. They also found that the village’s tentative budget includes a tax levy of …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Economic and Demographic Trends – 2022 Financial Condition Report
… NYS GDP Nearly $1.5 Trillion in 2021 A state’s Gross Domestic Product (GDP) is the value of production originating … Provides information about the States Gross Domestic Product wages unemployment rate and population growth …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsWest Seneca Fire District #1 – Purchasing (2017M-272)
… whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000. Key Finding District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… of Directors provided adequate oversight of the Company’s financial activities for the period January 1, 2016 through … Sempronius Fire Company Financial Activities 2017M231 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the computer inventory it rents through a … The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory