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Canastota Central School District - Financial Condition Management (2019M-174)
… $7.1 million from 2015-16 through 2017-18, which resulted in most of the appropriated fund balance not being needed to … was overfunded by $963,200 (615 percent) as of June 30, 2018. Encumbrances were overstated by a combined total of … plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mUpper Jay Fire District – Board Oversight (2023M-24)
… complete report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire … Board with monthly budget status reports. The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… operations. The Board did not develop financial procedures for collections and disbursements, periodically monitor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Bainbridge – Justice Court Operations (2021M-51)
… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Glen Aubrey Fire Company – Board Oversight (2022M-139)
… [read complete report – pdf] Audit Objective Determine whether the Glen … financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and … that were not Board-approved. Eight employees, including the former Superintendent and former payroll clerk, were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… physical accessibility for the 47 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… at least 18 inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Covington – Tax Collection Remittance (P1-24-24)
… Objective Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Lapeer – Budgeting (2024M-127)
… [read complete report – pdf] Audit Objective Determine whether the Town … balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report includes three recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… physical accessibility for the 131 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32DiNapoli: State Financial Condition Improving
… and other environmental projects; and $1 billion for health care facility restructuring. An additional $316 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingTown of Hurley – Transfer Station Collections (2024M-132)
… [read complete report – pdf] Audit Objective Determine whether transfer … or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or misappropriated without …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… Audit & Control thanks Comptroller DiNapoli and his staff for their efforts and collaboration on the audit of the use … policies.""I applaud State Comptroller DiNapoli's office for pointing out the need to improve communication and … and security of temporary hotel and motel residences for the homeless. Local town and village code enforcement …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… oil and gas companies to determine if they are prepared for the transition to a low-carbon economy, New York State … to come,” DiNapoli said. “These companies need to be ready for the transition to the low-carbon economy of the future. … in 2007, DiNapoli has been recognized as a global leader for his efforts to protect the Fund’s investments, address …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageVillage of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92