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Town of Humphrey – Financial Management (2013M-116)
… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … budgeted appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, … The purpose of our audit was to review the Town Clerks fiscal operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The … format that includes actual revenues and expenditures for the previous completed fiscal year; the current year’s …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… banks offer various security controls such as callback verification of transactions and email confirmation of those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … projections in the tentative budget for the general, electric and parking funds are reasonable. The water and …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Lyons Central School District – Payroll 2022M-71
… paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. … in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andComptroller DiNapoli Releases Municipal Audits
… were recorded and deposited. They also did not perform periodic unannounced cash counts for all employees … However, they identified issues which impact the city’s financial condition in the current and future years. …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-336
… record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position Number … employee’s record was not updated. Position and Job do not match FIS Missing FIS At or Below Current FIS Below Hiring …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… DiNapoli today recommended improvement of oversight of the Long Island Power Authority (LIPA) after a report by his … office found that previous reforms have not reduced costs for ratepayers and debt levels continue to rise. DiNapoli … regarding the cost and reliability of electric service on Long Island have driven repeated reform efforts by the state. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityOpinion 97-22
… opinion. BONDS AND NOTES -- Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Comptroller DiNapoli Releases School Audits
… bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established an after-school elementary child care program approximately 30 years ago as a service …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… determine if the Empire State Development Corporation’s (ESD) Department of Economic Development properly certified … agencies to submit goal plans timely. Agency Comments ESD’s response to the draft report is misleading and disingenuous. In it, ESD repeatedly tries to portray auditors as unwilling to …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 94-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Court Fees (amount of index fees remitted to State) CIVIL PRACTICE LAW AND RULES, §8018(a); JUDICIARY LAW, §39(2)(e): County clerks …
https://www.osc.ny.gov/legal-opinions/opinion-94-30State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank … Alcoholism and Substance Abuse Services (OASAS): Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … expenses, costs for services that were not directly related to the programs, unallowable working capital interest …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $11.5 million and $3 million annually. In addition, department heads utilize worksheets to prepare budget … utilized by certain bargaining units/departments. Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (Chenango County) …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Determination of Residency for Tuition Purposes
… Proof of domicile includes, but is not limited to, voter registration, driver’s license, State tax return, proof of property ownership, and vehicle registration. In order to be considered a State resident, … for a 12-month period immediately preceding the date of registration. The campus’ initial determination of residency …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposes