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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Town of … an audit of parkland alienation in 11 municipalities. “In today’s fiscal climate, budget transparency and … government. … New York State Comptroller Thomas P DiNapoli today announced his office completed an audit of the Town of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… in lieu of taxes (PILOTs) were properly billed, collected and distributed to taxing jurisdictions timely. Key … did not ensure all PILOTs were properly billed, collected and distributed. During the audit period: Sixteen of the 62 … reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) either used incorrect …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… and operational activities for the period October 1, 2012 through March 12, 2015. Background The Village of …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly … January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247DiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… scheme and now the taxpayers of New York will get their money back.” The improper payments were exposed when the … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamREACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/reach-academy-charter-2019-130.pdfSodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The … District is a district corporation of the State, distinct and separate from the Town, governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Opinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment … needed for the conduct of meetings and the storage of records relating to the association's administration of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19East Moriches Union Free School District - Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School District’s (District’s) Board of Education (Board) and Superintendent effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-moriches-2022-01.pdfHiring Public Retirees – When Employees Retire
… without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are … York Political subdivision — county, city, town, village, school district, BOCES, etc. Public authorities For service (not …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… cash receipts were properly collected, recorded and deposited, and whether disbursements were properly authorized, supported and recorded for the period July 1, 2015 through August 9, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations is organized by chapters related to accounting process area. Each chapter contains sections … using the following approach: Overview: Introduction to the content contained within the chapter. Policies: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsCity of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … commercial loans and exemptions from certain taxes, to attract, retain and expand businesses within the Village … payments from long-term leases that were executed prior to statutory amendments that require IDAs to return such …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… to take advantage of the fire company and her community for her personal benefit,” said DiNapoli. “It’s unfortunate … to District Attorney Baker and the New York State Police for their partnership with my staff to hold this official accountable for her actions.” The Comptroller’s audit of the Bradford …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was … Specifically, the Clerk-Treasurer did not: Properly deposit, record or report taxes collected. Issue duplicate …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38DiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with college … than the national average of $29,700. In New York, student loan debt more than doubled during the last decade, growing … but also for the state’s economy.” The number of student loan borrowers has risen sharply in New York over the past …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeSchool District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfSaratoga Youth Recreation – Financial Activities (2016M-258)
… and reported and that Program moneys were safeguarded for the period January 1, 2014 through May 31, 2016. … the Village of Schuylerville and the Schuylerville Central School District, in Saratoga County. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258