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Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Justice Court, such as spaces to accommodate wheelchairs in the courtroom seating area and at least one accessible … and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for … physical accessibility at the 132 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed … and did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. … Determine whether the City of Glen …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mFinancial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsConducting Internal Audits of Cash Collection Activities
Conducting Internal Audits of Cash Collection Activities
https://www.osc.ny.gov/files/local-government/publications/pdf/0104.pdfXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … equipment, etc., the individual assets must exceed $40,000 to be capitalized. Intangible Assets An intangible asset is … reporting period. Intangible assets must be identifiable to be reported. They are identifiable if either of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureVillage of Unadilla – Budgeting (2013M-143)
… general fund balance was at a deficit of $56,633, after the planned use of $94,653 to finance operations. We …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Audits of Local Governments and Schools
… and other audit responsibilities, see Required Audits . For audits older than 2013, contact us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … Local …
https://www.osc.ny.gov/local-government/auditsPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
Determine whether the Board provided adequate oversight of non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/patchogue-medford-2019-126.pdfDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… partnership with the Pulaski Police Department and Oswego County District Attorney Gregory S. Oakes after town … discovered the alleged thefts. She was arraigned in Richland Town Court. "Dillabough allegedly abused her … this public official responsible for her actions." Oswego County District Attorney Gregory S. Oakes stated, "I wish to …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Purpose of Audit The purpose of our audit was to determine if the … is properly safeguarded. Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the … − direct access to District bank accounts to withdraw funds for claims that have not been reviewed by the Board …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236DiNapoli: Special Education Providers Shortchanging Special Needs Children
… York State Comptroller Thomas P. DiNapoli. In conjunction with the report, DiNapoli released 11 new audits that … will do everything we can to make sure that students with special needs and their parents get all the help they deserve.” About 81,000 preschool students with disabilities receive Special Education Itinerant Teacher …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… money, during a news conference at the Riverfront Library in Yonkers. DiNapoli’s office oversees 198,834 accounts … $107 million that is owed to local residents who live in the 35th State Senate District , which includes part of … or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out more than 12,000 …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyLocal Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local …
https://www.osc.ny.gov/local-governmentOpinion 2002-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street … STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town … You ask whether the cost of expenses for street lighting in a town and for maintaining a building used as the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0How is an audit scheduled?
… Most of our audits of local governments are the result of a risk assessment process that takes into account a number of factors. We routinely gather information from a variety of …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledAudits
… The Office of the State Comptroller audits State and local governments to ensure that they use … to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for analyses …
https://www.osc.ny.gov/state-agencies/auditsDiNapoli Honors Caribbean Leaders
… In addition to her work as a state legislator, she is dedicated to community involvement and encouraging others … to become civically engaged. Michèle Voltaire Marcelin is a multifaceted artist. A performer, poet, writer, and … Foundation, a board member of the American Foundation for the University of the West Indies, and serves as the …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leaders