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Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… as a compensating control, and did not properly plan or monitor the Village’s finances. The Board did not institute … did not develop a long-term financial plan or adequately monitor the Village’s water fund. As a result, the water … that incorporate compensating controls to routinely monitor and review the work of the Clerk-Treasurer as a means …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… is an independent public benefit corporation established by a special act of the New York State Legislature in 1979 … Syracuse and its residents. The Agency, which is governed by an appointed five-member Board of Directors, reported a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls … 1, 2012, through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert … The purpose of our audit was to evaluate the internal …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Town of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of … 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … three of the last six years, these appropriated funds were not available. As of May 31, 2012, the Village’s general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… under-billed. Implement billing adjustment procedures that at a minimum require a designated official’s approval for all …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… and has approximately 800 residents. The Town is governed by an elected five-member Town Board (Board) consisting of … which have not been audited and approved for payment by the Board, except where allowed by law. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Comptroller DiNapoli Releases Municipal Audits
… from application stores. Town of Greenwich – Purchasing (Washington County) Town officials generally did not seek …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School and Municipal Audits
… City School District – Budget Review (Monroe County) A review of the district’s general fund budgets revealed an … superintendent and board. In addition, the district has no available unrestricted fund balance to mitigate this … Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Newfield – Selected Financial Activities (2013M-2)
… the Supervisor to the Board, and the annual reports filed with OSC are over one year late. The Town’s unaccounted-for water of 39 percent was substantially more than the … costing the Town approximately $19,000 each year. Water bills were calculated inaccurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of East Hampton - Budget Review (B21-7-11)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… documentation. However, our visits to certain client apartments identified what appeared to be ongoing conditions … the health and/or safety of clients. For example, three apartments had significantly damaged ceilings/walls, two did …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followTown of Westerlo – Selected Financial Activities (2013M-323)
… 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … We also found that neither Justice reconciled the bail account bank balances with the computerized bail reports. Key Recommendations Develop realistic and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, … and properly authorized by a designated official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsDisposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the Department of State had been permanently cleaned of … be compromised is through careless disposal or re-use of electronic devices. Personal computers, tablets, and smart … To determine if electronic devices being surplused by the Department of State …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesNYS Common Retirement Fund Announces Second Quarter Results
… year was -4.13 percent for the three-month period ending Sept. 30, 2015, according to New York State Comptroller … value reflects benefits paid out during the quarter. As of Sept. 30, 2015, the Fund had approximately 37.1 percent of … year was 413 percent for the threemonth period ending Sept 30 2015 according to New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsState Agencies Bulletin No. 331
… Purpose To create a more efficient and secure notification process, new Reveal … Reveal Reports NBEN744 Agency Employee Deduction Report - Child Support/Chapter 13 Bankruptcy NBEN745 Agency Employee … To create a more efficient and secure notification process new Reveal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersState Agencies Bulletin No. 1223
… agencies of the tax related withholding requirements for 2013. Effective Date(s) Paychecks dated after January 1, … Social Security wage base limit will increase to $113,700 for 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, 2012. Effective, January …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4