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Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, was not … by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset … certain key information such as the purchase cost, current value and salvage value was not recorded. 44 capital assets totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryScio Central School District – Capital Assets (2024M-45)
… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy … (guidelines) and ensured businesses complied with loan agreements. Key Findings Corporation officials did not … not ensure businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingRipley Central School District – Payroll and Leave Accruals (2021M-53)
… were not always accurate. Further, District officials did not properly monitor the payroll and leave accrual … as required. In addition, the payroll clerk (clerk) did not deduct a total of 13 days of approved leave time, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53New York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… million) Non-Asylum Homeless Shelter Costs ($802 million) Childcare Vouchers ($639 million) Foster Care Costs ($242 … Cases ($580 million) Class Size Mandate ($420 million) School Cleaning Costs ($154 million) Other Risks: Citywide …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetResources for Local Officials
… Municipalities (AIM) and Temporary Municipal Assistance (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local … Statements and Supplementary Information Use Online Services to file for the following: Property Tax Cap Property …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System . “In today’s fiscal climate, budget … and three were not implemented. Ramapo Catskill Library System – Procurement (Rockland County) Library system …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Village of Ocean Beach – Credit Card Usage (2022M-206)
… pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used … not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home improvement store, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… and science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset … on the inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets … included two of the 34 assets) with combined purchase prices of almost $14,400 did not have a location, or had an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Town of Ripley – Town Clerk Collections (2024M-139)
… 2023 tax collections totaling approximately $560,000 daily as required and record timely in the cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… Fiscal Stress Monitoring System. Although the same number of districts were designated in fiscal stress last year, many of the entities in this year’s list have changed. Only 12 … creates an overall fiscal stress score which drives the classification. This year, five school districts are …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress