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Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceVillage of Delhi – Audit Follow-Up (2019M-204-F)
… The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in implementing … approximately $3.7 million. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … they have taken corrective action. … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… P. DiNapoli’s office. Barnes, 44, admitted before Judge Richard Gumo in Delhi Town Court that she issued four checks …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfVillage of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the … 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by … balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent from …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave … the New York State Police and Delaware County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Objective Determine whether the Delaware Academy Central School District at Delhi (District) Board of Education (Board) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… one of the world's largest toy manufacturers, has agreed to the New York State Common Retirement Fund's (Fund) request … agreement brings to 161 the number of companies that have reached political disclosure and accountability … is the third largest public pension fund in the United States, with an estimated $209.1 billion in assets under …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureDiNapoli Statement on Charges Against Former Delhi Village Clerk
… New York State Comptroller Thomas P. DiNapoli released the … filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint investigation conducted by the Comptroller’s office and the New York State Police Bureau of Criminal …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Comptroller DiNapoli Releases Municipal and School Audits
… As a result, various department officials responsible for overseeing the contracts approved claims totaling … documentation from county departments. Expenditures for one contract exceeded the agreed upon contract amount by … revenues by an average of $1.6 million annually for a three-year period. Delaware Academy Central School …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … fund appropriations by $7.3 million (9 percent) resulting in combined operating surpluses totaling $6.4 million. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Comptroller Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Delhi – Pool Project Donations and … town supervisor, as the town disbursing officer, should have signed the checks. However, the committee treasurer, a … the waste water treatment plant (WWTP) project but could have better managed certain aspects of the project. Auditors …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTown of Delhi - Highway Department Leave Records (2020M-53)
… report - pdf] Audit Objective Determine whether Town of Delhi (Town) officials accurately maintained Highway Department (Department) employee leave records. Key Findings Town officials did not accurately maintain …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Financial Condition Audits Schools
… View audits that examine the financial condition of school districts …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/schoolsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Danby Fire District – Claims Audit (Tomkins County) The board did not adequately audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Towns’ Road Management Plans (2014-MR-2)
… report - pdf] We also released nine letter reports to the following Towns: Binghamton [pdf] , Delhi [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine if towns properly maintained their roads for the … cycle that shows when each road will be worked on and how this work will be funded. The highway superintendent and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2New York State Accounting System User Procedures Manual
… available for historical purposes. Please visit The Guide to Financial Operations for current information. Volume Name … 21292 HUDSON RIVER VLY GREENWAY COMM COUNCIL 21300 PMT TO CITY UNIV CONST FD 21360 OLYMPIC REGIONAL DEVELOP AUTH …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualState Contract and Payment Actions in February
… O'Connell Electric Company Inc. to provide facility-wide video surveillance and alarm systems at Downstate … Education Department $581.6 million in general aid to 254 school districts. $131.7 million in excess cost aid to 671 school districts. $99.6 million in BOCES aid to 37 school …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-february