Search
Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
Determine whether the Herkimer County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-2022-28.pdfCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdfCayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfOpinion 90-41
… of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A … cost of such construction be borne wholly by the benefited properties. This is in reply to your inquiry concerning the … to an existing sewer system wholly against benefited properties. You indicate that the existing village sewer …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2002-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town board may expand the activities of a public dock district to include …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Comptroller DiNapoli Releases Municipal Audits
… purchases included 289 computers and 110 various computer accessories and warranties for member public libraries. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Village of Remsen Audit Follow Up – 2020M-119-F
… village audit remsen follow up …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fVillage of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Division of Housing and Community Renewal Bulletin No. DH-40
… of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting … processing this payment. Affected Employees Merit Step eligible employees in Bargaining Units 05 and 67 with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certainDivision of Housing and Community Renewal Bulletin No. DH-30
… of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting … processing this payment. Affected Employees Merit Step eligible employees in Bargaining Units 05 and 67 with a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-30-april-2008-public-employees-federation-pef-and-rentDivision of Housing and Community Renewal Bulletin No. DH-39
… the eligibility criteria: Thruway Authority Teachers’ Retirement System Dormitory Authority SUNY Grade 980 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-39-april-2009-public-employees-federation-pef-and-rentTown of Arietta – Budgeting (2016M-308)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditTown of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a … The purpose of our audit was to assess the Boards practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Yonkers – Payroll (2017M-212)
… The City paid over $903,000 in police overtime to cover compensatory leave, contrary to collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Village of Blasdell – Purchasing (2017M-195)
… policy contains inconsistent requirements for quotes and does not address professional services or quotes above … but below competitive bidding thresholds. The Board does not consistently audit claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195State Comptroller DiNapoli Releases Municipal Audits
… leave time. As a result, there is an increased risk that payroll errors or irregularities could occur and go … capital plans or a fund balance policy. City of Yonkers – Payroll (Westchester County) The city's leave accrual … officials did not adequately oversee the department payroll clerks who maintained employee leave accrual records, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Niagara County , Orient Fire District , City of Salamanca , Town of … manner and cash on hand was not properly safeguarded. Orient Fire District – Cash Reserves and Credit Cards … his office completed audits of the Niagara County Orient Fire District City of Salamanca Town of Ticonderoga …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits