Search
Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … 94,000 residents. The County is governed by a Board of Supervisors which is comprised of 15 members, the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … from $1.5 million to nearly $3 million. District officials have allowed the unemployment reserve balance to accumulate to an excessive level and have not used funds from the retirement contribution reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners (Board) consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Allegany … justice court revenue. ### For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … 10 villages. "After two years of tax growth being limited to less than one percent, inflation has crept up resulting in … rising fixed costs and limited budget options. I continue to urge local officials to exercise caution when crafting …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018State Agencies Bulletin No. 2050
… (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees All state employees who … NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments aggregating $2,484: …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Islandia – Overtime (2023M-121)
… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid … Marshal did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … certain findings and recommendations, they indicated they have initiated or would initiate corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Fuel Purchases
… subsidiaries provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … subsidiaries that account for most of its fuel purchases. In addition, the Authority had separate agreements with four … Authority spent over $7.5 million and $7.3 million on fuel in fiscal years 2012-13 and 2013-14, respectively. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Thomas P. DiNapoli issued the following statement today regarding the approval of the settlement of the … program that will provide a channel for Boeing employees to raise work-related concerns, and adding an additional … settlement in this type of case in the Delaware Courts’ history, but also includes much-needed reforms to enhance …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Development Agency – Project Management Agency officials have developed adequate procedures for selecting and … through 2014, annual temporary housing costs in the county have increased by 400 percent from almost $183,000 to over …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash … sections are operated and maintained on the imprest basis, i.e. the fund is replenished for the exact amount of the … of the custodian in charge of the advance. Requirements on how to establish, maintain, account for, reimburse, reduce, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346