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Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … by an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to … audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a seven … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Davenport – Financial Operations (2013M-62)
… by the Board. The Supervisor collected water rents and permit fees instead of having the collections done by the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62State Comptroller DiNapoli Releases School District Audits
… suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity Funds … bank deposit slips and activity logs. Wyandanch Union Free School District – Budget Review (Suffolk County) … New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… and procedures regarding standards for computer use, remote access, breach notification, data backup, and disaster … use of equipment and systems, user access rights, remote access, breach notification, data backup and disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationComptroller DiNapoli Releases Municipal Audits
… Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-724
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 will be … Code 897 are advised to initiate the deduction using the online enrollment process ( visit: … ). Agencies will not be permitted to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately … The purpose of our audit was to examine selected financial activities …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Caledonia – Financial Management (2013M-363)
… 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed by an elected Town Board … and expenditures, and appropriation of fund balance only in amounts that are available and necessary to fund … interim detailed budget-to-actual reports for their use in monitoring revenues and expenditures throughout the year. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Capital – 2022 Financial Condition Report
… by public authorities funded directly from State-supported bond proceeds, while figures for the Division of the Budget’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalHancock Central School District – Financial Condition (2013M-187)
… and revenue estimates that are realistic and based upon all information available at the time the budget is developed. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Lewis County – Court and Trust Funds (2024-C&T-1)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1State Agencies Bulletin No. 331
… Frequency OSC will create these reports on Friday each week. They will reflect all orders entered into the system … days and will be available on Monday of the following week. Agency Responsibility All agencies, whether Institution … or Administration cycle, should review this report each week and provide a copy of the applicable page to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersWestchester County – Court and Trust Funds (2024-C&T-3)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The … invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilRoosevelt Fire District – Length of Service Award Program (2025M-40)
… the value of the District’s LOSAP assets declined. As a result, the District’s annual contributions to the LOSAP … audit or alternatively ensuring LOSAP disclosure notes in a timely manner, the Board increases its ability to … important that the plans be reviewed by the Board, as part of the annual audit process, to help protect the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Comptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits