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Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal … authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … Key Recommendations Take steps to reduce the deficit in the general fund. Require the Mayor to prepare a realistic … to provide timely audited financial statements in order to assist in making informed financial decisions. … …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. … Village of Spencer …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of New Baltimore – Procurement Practices (2013M-203)
… a population of approximately 3,370. The Town is governed by an elected Town Board comprised of a Town Supervisor and … in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town policy. Town officials stated that items were …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … were communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau … need to continue to improve their management and oversight of the town’s financial condition. Three of the town’s funds …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: Springport Town Clerk Faces Criminal Charges
… pleaded not guilty and is due back in Aurelius Town Court on June 28. Waldron’s actions were exposed during the … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTioga County – Social Service Contracts (2023M-162)
Determine whether Tioga County County Department of Social Services Department officials adequately monitored performance measured contracts with communitybased agencies agencies
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… is located in Niagara County. The Town is governed by the Town Board, which is composed of five elected members, … stand bank account and were not reviewed and approved by the Board, or recorded in the financial system. Town … stand cash receipts and disbursements are accounted for by the Supervisor. Ensure that concession stand disbursements …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179State Agencies Bulletin No. 1562
… Questions regarding this bulletin may be directed to Payroll Retirement mailbox. … To notify agencies that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1562-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18Claryville Volunteer Fire Company – Financial Controls (2014M-53)
… Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. … activities are not always recorded and reported as per the Company’s by-laws. Not all payments were approved by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hadley-Luzerne Central School District - Financial Management (2018M-103)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting … and developing long-term financial plans for reserve funds. Key Findings The Board overestimated appropriations by an average of approximately $1.9 million annually from 2014-15 to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103State Agencies Bulletin No. 1048
… by PEF. Affected Employees Bargaining Unit 05 employees in grade 038 positions that pay union dues (code 233) or … union dues and agency shop fees when a PEF employee in a grade 038 position has reached the dues/agency shop fee … cap will be removed effective with the first paychecks in 2011. OSC Actions OSC will remove maximum cap of $900 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedOssining Union Free School District – Financial Management (2017M-176)
… The Ossining Union Free School District is located in the Village of Ossining, in Westchester County. The District has approximately 4,980 … fiscal years 2012-13 through 2016-17, which resulted in appropriated fund balance not being used. Recalculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Town of Brunswick – Justice Court (2017M-285)
… was to determine whether Court transactions were accounted for accurately and in a timely manner, deposits were made … disbursements were reviewed and approved by the Justices for the period January 1, 2016 through July 1, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Niagara – Justice Court (2015M-218)
… of our audit was to examine the Court’s financial activity for the period January 1, 2014 through July 29, 2015. … Key Recommendations Adopt a policy and develop procedures for the enforcement of collections of fines and fees. Request …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218