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Village of Monticello – Payroll (2022M-59)
… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Milford Central School District – Fund Balance Management (2022M-94)
… policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written … generally agreed with our recommendations and plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… use competitive methods, as required by District policy, to select 40 professional service providers who were paid … of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as specified in … with our recommendations and have indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Fire District Information
… Internal Audit Process for Fire Districts [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and … of Training Providers For Training Providers: Application to Get Training Course Approved [pdf] Commissioner Training … Record of Completion [pdf] Instructions for Application to Get Training Course Approved [pdf] OSC's Academy for New …
https://www.osc.ny.gov/local-government/resources/fire-district-informationTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used … logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly secured. … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Bond Calendar for March and April
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants in the municipal bond market. It is …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects … water and sewer receivable control account balances to the total of the individual customer account balances. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Releases Bond Calendar for June and July
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants in the municipal bond market. It is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… Tiger with prominent Asian Americans who work tirelessly to better their communities and the State of New York. This … calendar is on a 12-year cycle, with each year linked to a specific animal. This is the Year of the Tiger, an … bravery, wisdom and strength. New York City is home to the largest population of Asian Americans of any …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … In addition, town officials have not taken measures to provide physical security over the fuel supply. Auditors …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147XI.18 Overview – XI. Procurement and Contract Management
… contract type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… the dignity, equality and respect they deserve. We need to continue the fight to ensure equal protection in the workplace and beyond, but …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionState Comptroller DiNapoli Releases Municipal Audits
… for department assets. Officials did not maintain an up-to-date inventory, perform periodic physical inventories, obtain … County) The board was not properly auditing claims prior to approving them for payment. As a result, the risk is …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… drivers, and traffic accidents have declined, according to a report released today by New York State Comptroller … also included Sammy’s Law, which allows New York City to reduce its speed limits. DiNapoli’s report notes that … that New York could consider and urges policymakers to consider giving more local governments the ability to …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers … approved by the voters, will pay for essential investments in transportation and environmental projects,” DiNapoli said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awarded