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City of Olean – Budget Review (B1-14-1)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Sweet Home Central School District – Financial Management (2016M-207)
… fund balance and reserves. Identify the composition of the funds in the debt reserve, properly report and use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Jefferson Central School District – Community Services (2016M-343)
… of our audit was to examine the internal controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343South Huntington Union Free School District – Financial Condition (2016M-132)
… benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Rensselaer City School District – Financial Condition (2016M-286)
… officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… this case and seeing that justice was done.” Judge Frederick Reed sentenced Michael Mason, 44, of Canandaigua, …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftPride 2022
… New York has been on the forefront of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and ignited the modern movement … of the LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal …
https://www.osc.ny.gov/pride-2022DiNapoli Statement on Legislation Restoring Contract Review Authority
… and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, accountability and … for many years to get this oversight restored. This is a win for good government and taxpayers. “I urge Governor …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityTown of Lisbon – Financial Condition (2012M-202)
… fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use of the checklist will increase the likelihood that the individual …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Coldspring – Town Clerk Operations (2013M-137)
… the operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, … of the Town Supervisor and four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226. Key … Town funds are not used to cash personal checks. Audit, or cause to be audited, the Clerk’s books and records. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… properly evaluated and authorized prior to committing Town funds. The Town did not submit annual financial reports to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases School District Audits
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Town of Afton – Budgeting Practices (2013M-304)
… led to operating deficits in certain years for the various funds. Key Recommendations Budget for future capital items …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthJamestown City School District – Financial Condition (2015M-120)
… to use approximately $800,000 of the remaining reserve funds and appropriate $1 million of fund balance. Fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… result in the appropriation of fund balance and reserve funds that will not be used. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
Tupper Lake Central School District Financial Condition 2014M151
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151