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City of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
RushHenrietta Central School District Financial Management and Separation Payments 2016M49
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWappingers Central School District – Fuel Accountability (2015M-135)
… of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November … did not ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not … of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his Department …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fishers Island Ferry District – Financial Operations (2016M-156)
… bidding requirements and the District’s procurement policy. Key Recommendations Implement uniform timekeeping … should provide detail about the hours employees actually work and leave accruals used and should include employee … Ensure that District officials adhere to the purchasing policy and competitive bid laws when purchasing goods or …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156City of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. … by requiring the Treasurer to submit periodic reports that show actual revenues and expenditures over the life of the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in … Baldwinsville Public Library Private Funds and Employee Leave Accruals …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Objective Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials … monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly … was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded IT assets could not be …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99City of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … such as fund balance and State aid, to balance its budget. Police overtime costs could potentially be over budget by as much as $2.5 million based on the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Cooperstown Central School District – Financial Management (2024M-65)
… and District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, the Board and … with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through 2022-23, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… May 31, 2013. Background The Town of Altona is located in Clinton County and has a population of approximately 2,900 … and manage Town operations. These serious deficiencies in the Town’s recordkeeping, reporting and management … the bookkeeper’s failure to record and deposit revenues in a timely manner and may have identified her apparent …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andState Comptroller DiNapoli Releases Municipal Audits
… activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … years 2015 through 2021. Town of Seneca Falls – Credit Card and Travel Expenditures Audit Follow Up (Seneca County) … Auditors revisited the town beginning in July 2022 to review progress in implementing the recommendations …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of LaFayette Central School District , Waterford-Halfmoon … Union Free School District and the West Buffalo Charter School . "In an era of limited resources and increased accountability, it's … P DiNapoli today announced his office completed audits of LaFayette Central School District WaterfordHalfmoon Union …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively." Town of Aurora – Real Property Acquisition and Sale (Erie County) Auditors … received only one offer for the property, did not use a real estate broker to identify potential buyers and did not publicly …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Tax Cap Below Two Percent
… tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, … tax levy growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentOrdinary Disability – Article 14 Benefits
… Filing You, your employer, or someone authorized with your power of attorney may file your Application for Article 14 …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityDetails About the Audit Process
… from the earliest stages to the final report. It describes what auditors look for and their professional auditing … Law, and General Municipal Law. Please advise audit staff if information they have requested is confidential, as we … your perspective on our findings and recommendations. What Happens After We Receive Your Response? Once we receive your …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… card companies. Receipts from Public Authorities 32001 PA Bond Proceeds Public Authority bond proceeds transferred … paid by the State pursuant to appropriation. 32002 PA Bond Issuance fees Fee paid upon the issuance of Debt … such as golf courses, performing arts centers, pavilion beach or docking areas etc. Such rents are collected under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 99-15
… when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE … ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax exemption or reduction to village residents solely because those residents are not …
https://www.osc.ny.gov/legal-opinions/opinion-99-15