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Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were … cash management to adequately safeguard assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of … Town of Southampton Board of Trustees of the Freeholders and Commonalty Trustee Oversight 2013M39 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mAlbany City School District – Separation Payments and Information Technology (2012M-251)
… effectively. In 2010, District officials developed a disaster recovery plan; however, the Board has not formally … payment for all applicable unused leave time. Review the disaster recovery plan and modify it to include all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included evidence of receipt and … required by the Village’s procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. … $8.3 million. Key Findings We identified weaknesses in the controls over the collection, recording, …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … required. We compared the costs of the filters purchased to the costs from other vendors in the area and noted that … Evaluate State contracts, particularly the one for fuel, to determine whether cost savings may be achieved. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
Lockport Housing Authority Executive Directors Compensation 2015M329
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. … 2009 and 2013, the Board expanded the scope of this project and increased the project budget from the original estimate of $602,620 to … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were … to the Clerk-Treasurer and investigate the missing tickets identified in this report. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152City of Lockport – Fiscal Stress (2013M-330)
… serves approximately 21,165 residents. The elected Common Council is the legislative body responsible for managing City operations. … balances to ensure that reports provided to the Council members and other City officials provide a realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Otsego County – Court and Trust Funds (2025-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Newstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexandria Central School District – … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Broadalbin – Board Oversight of … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1275
… deduction codes 616 PAF Retirement Before Tax (PAF BTX) and 618 PAF Arrears Before Tax (PAF ARBTX) established for members of the New York State Police and Fireman Retirement System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service (IRS) ruling …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionOpinion 95-26
… may not sell its own property to a trust (see, e.g., In re Ryan's Will , 291 NY 376; cf ., e.g., Estates, Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-95-26State Agencies Bulletin No. 1404
… stored in the following new pages in PayServ: Agency Emp WC Leaves Path: Payroll for North America > Employee Pay Data … on a paid workers’ compensation leave, the Agency Emp WC Leaves page will be automatically created and populated by … will pull existing data from the employee’s Job Data and WC Incident and Injuries Detail pages. An additional field …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensation