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County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… Purpose of Audit The purpose of our audit was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through October 31, 2013. Background The … County of Otsego Accountability Over Trust and Agency Funds 2014M041 …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

Town of Erwin – Justice Court (2017M-266)

… Purpose of Audit The purpose of our audit was to determine whether the Town Justices … 1, 2016 through October 12, 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a … Town of Erwin Justice Court 2017M266 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Village of Afton – Board Oversight (2018M-28)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2016 through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. … Village of Afton Board Oversight 2018M28 …

https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28

Brentwood Public Library – Leave Accruals (2018M-26)

… Purpose of Audit The purpose of our audit was to determine whether Business Office … The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Town of East Hampton – Budget Review (B17-7-15)

… 31, 2009. New York State Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

Elmsford Union Free School District – Fixed Assets (2017M-147)

… through March 13, 2017. Background The Elmsford Union Free School District is located in the Village of Elmsford in … Elmsford Union Free School District Fixed Assets 2017M147 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

CUNY Bulletin No. CU-309

… Purpose To notify agencies that CUNY employees may now elect to participate in the New York State Deferred … elect participation into a 403B plan only. Employees will now be eligible to participate in a 403B plan as well as the … This bulletin notifies agencies that CUNY employees may now elect to participate in the New York State Deferred …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferred

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims … addition, two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve … are presented to the claims auditor for audit and approval prior to payment. Ensure no claims, other than those allowed …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

Town of North Salem - Agricultural Exemptions (2018M-194)

… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

York Fire Department – Controls Over Financial Activities (2014M-112)

… the Department’s bylaws and by statute. Review and approve all bills and claims before they are paid. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

… $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing … classroom by providing select special education services in-house. Key Recommendations Periodically analyze shared …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditure

Town of Hancock – Transfer Station Operations (2016M-255)

… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 … July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … with the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

Town of Sidney – Budget Review (B4-16-13)

… 31, 2005. New York State Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

Cortland County - Claims Audit and Check Printing (2018M-247)

… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law. Direct the …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Hoosic Valley Central School District - Financial Management (2018M-238)

Determine whether District officials effectively managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

State Comptroller DiNapoli Releases Municipal Audits

… property tax exemptions for non-municipal-owned property on the 2017 assessment roll. Although the assessor certified …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… calculate granted exemptions. Did not report the transfer of property with exemptions to the County as required. The … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all exemptions are …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216