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Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98City of Salamanca – Employee Benefits (2023M-96)
… because the City Common Council (Council) and Board of Public Utilities (BPU) Commissioners did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41State Comptroller DiNapoli Releases Municipal Audits
… or supported by sufficient documentation. Officials used public funds to make donations or impermissible gifts …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… claims that have violated or bypassed purchasing and other important internal controls. When a thorough and … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionCopiague Fire District– Mechanic Shop Operations (2021M-93)
… complete report - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire … (Board) and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key Findings The Board and District officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Village of Hempstead – Budget Review (B7-16-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. … Village of Hempstead Budget Review B7164 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Introduction – Travel and Conference Expense Management
… as part of their official duties, whether it is to attend conferences, training sessions or to perform other … Not obtaining governing board approval before attending conferences. Alcohol purchased with taxpayer dollars. Payment … card was used for these expenses. Extension of trips after conferences for personal reasons at local government or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 … Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of grants to acquire, … managers, awarding of contracts for projects or Subcontractor performance. Land Bank officials do not …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTupper Lake Central School District – Records and Reports (2021M-14)
… oversight was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Properly account …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… Despite recent significant payments to the federal Unemployment Trust … Despite recent significant payments to the federal Unemployment Trust …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s release of its November budget and financial plan: “Our … years. “The severe service cuts the MTA has outlined today would hinder the region’s economic and financial …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Amenia – Leave Accruals (2013M-361)
The purpose of our audit was to determine whether employees were receiving the amount of compensation and leave accruals approved by the Board for the period Ja
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361State Comptroller DiNapoli Releases Municipal Audits
… used and interfund activity was not properly reported. As a result, the board could not adequately monitor the water … ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing Authority – …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77