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Town of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … operations. Review the user fees and ad valorem taxes for the respective water and sewer districts annually and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Comptroller DiNapoli Releases School Audits
… balanced because the district routinely relied on significant amounts of appropriated fund balance to … to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … expenditures. District officials have instead relied on the use of fund balance and reserves to close budget gaps, …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsVillage of Sinclairville – Water Operations (2014M-362)
… of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village is … five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations totaled $399,464 and water …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362State Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsFuel and Services
… paid eight vendors up to $66,081 more than necessary for fuel. In addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the procurement of services from the ten vendors in our …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesWappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for the period … November 6, 2014. Background The Wappingers Central School District is located in the Towns of East Fishkill, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… $5.5 million were not properly recorded. For example, payroll and health insurance amounts, and the tax levy were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Security and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice … systems are secure, operating effectively, and available to continue processing in the event of a disaster or mishap …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsQuality of Internal Control Certifications (Follow-Up)
… Division of Housing and Community Renewal (DHCR) (2012-S-31) Office of the Medicaid Inspector General … implemented all of our recommendations and only three (DHCR, OPRHP and DSP) still have work left to do. In total, of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followState Comptroller DiNapoli Releases Audits
… costs that did not comply with SED requirements for reimbursement, including $1,519,114 in improperly calculated …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsParking Structures (2017-MS-3)
… New York State Property Maintenance Code requires that all elevators be maintained to safely carry all imposed loads, … from physical and fire hazards. The code specifies that elevators be inspected at intervals not to exceed six months … their internal controls over parking structures and elevators. The lack of periodic inspections has resulted in …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3City of Yonkers – Budget Review (B6-16-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … District has three unsettled union contracts that expired in June 2014 but has not budgeted for additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10State Agencies Bulletin No. 1053
… functionality in PayServ, and to provide instructions for reissuing 2010 Form W-2 Wage and Tax Statements. … Form W-2 forms. This functionality mus not be used for employees who receive a corrected Form W-2 because the … both pages. Please Note: This process cannot be utilized for Form W-2 corrections. Agency Actions The Control-D W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1053-automated-process-reissued-2010-form-w-2-wage-and-tax-statementOpinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Comptroller DiNapoli Releases Municipal Audits
… of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of its taxing authority. The village’s ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Selected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers from January 4, … and to implement a unified public transportation policy in the New York metropolitan area. One of the MTA’s …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesCapital Planning
… Authority (NFTA) has complied with the capital planning requirements of the Public Authorities Law and … and Maintenance (2014-S-45) Albany Port District Commission: Select Financial Management Practices (2015-S-55) … Authority NFTA has complied with the capital planning requirements of the Public Authorities Law and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267