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Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Delaware County – Assigned Counsel (2016M-384)

… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that … within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … the last three years. Key Findings County officials began working with the Delaware County Bar Association (DCBA) to …

https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

… Eligibility You will be eligible to retire with 25 or more years of creditable service, … specified by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The … percent of your FAE. If you made voluntary contributions to PFRS, your benefit may include an annuity purchased by …

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

Comptroller DiNapoli Releases School Audits

… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school contracts with a not-for-profit foundation for various services. The contract with …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system for … Key Findings The Village experienced two information technology (IT) incidents in 2014 initiated by falsified …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Danby – Claims Processing and Procurement (2022M-127)

… not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not properly … totaling at least $12,043. Key Recommendations Determine how to appropriately address the former Supervisor’s health …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

City of Long Beach - Payments for Unused Leave Accruals (2019M-68)

… Objective Assess whether payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated. Key Findings The City approved $6 million in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68

XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures

… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) … offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does … the appropriate payment amount to the other entity. This section provides guidance to Business Units on how to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-account

State Comptroller DiNapoli Releases Municipal Audits

… of Arkport – Water Fund Financial Operations (Steuben County) Auditors found complete and accurate accounting … Cortlandville Fire District – Credit Cards (Cortland County) The board did not ensure that certain credit card … training. In addition, the authority did not have adequate online banking agreements. Find out how your government money …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases Municipal Audits

… Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years … communicated confidentially to city officials. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: State Tax Revenues Down $767 Million in May

… latest projection by DOB. Report: May Cash Report Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-may

State Comptroller Releases Municipal Audits

… have signed the checks. However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – … December 2017 but was completed in October 2020. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

State Comptroller DiNapoli Releases Municipal Audits

… Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… fee schedule, who is eligible for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director did not maintain a separate record for each family to document if the full or … Maintain detailed records for each family, including a completed registration form for each child, any …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211