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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… The former Clerk-Treasurer did not complete monthly bank reconciliations. The former Clerk-Treasurer paid claims … Law. Designate another individual to prepare monthly bank reconciliations. Audit all claims prior to payment. Take …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Real Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioControls Over Unclaimed Bottle Deposits (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over Unclaimed Bottle … containers of less than one gallon of many beverages sold in the State. Consumers may then return their empty beverage … The Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followState Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections totaling $438 … excessive level. The board did not always seek competition for professional services or have adequate written agreements for the services provided. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… ineffective recordkeeping, the certified public accounting firm was unable to complete its audits for the last two …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… required code of ethics. The by-laws do not address all areas of financial operations and contain contradictory … complete, current and accurate financial records for all Department activity, complete and document bank … detailed monthly and annual financial reports. Ensure that all disbursements are properly supported with appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialMechanicville Housing Authority – Tenant Rents (2015M-246)
… Authority officials do not generate and review audit trail reports. Key Recommendations Ensure that each employee … password in the computer system. Generate and review audit trail reports from the financial system to ensure that …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… the Board provided adequate oversight and management of the District’s financial activities. Key Findings The … The Board did not properly evaluate whether the purchase of a fire truck was compliant with General Municipal Law … Three Town Fire District Board Oversight of Financial Activities 2018M106 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Decatur – Town Clerk (2020M-58)
… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Newark Valley Fire District - Board Oversight (2020M-30)
… did not perform an annual audit of the Treasurer’s records for 2017 and 2018. The Treasurer did not file required annual … of compliance with the procurement policy. Provide for an annual audit of the Treasurer’s records. File annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Village of Schaghticoke – Board Oversight (2023M-78)
… – pdf] Audit Objective Determine whether the Village of Schaghticoke (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a result, the Board cannot be …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… approximately $756 million, of which the Department of Social Services’ budget totaled approximately $236 million. … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Opinion 2006-10
… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10State Agencies Bulletin No. 2033
… for processing the 2022 Institution Teacher Summer Session Payments. Affected Employees Teachers in the … Management or Confidential in BU06 who work Summer Session in 2022 are affected. Background Pursuant to CVS … Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2033-procedures-processing-2022-summer-session-payments-institution-teachersMeasuring Employment Outcomes of Open Streets in New York City
In each year between 2020 and 2024, Manhattan had the largest share of Open Street locations, ranging from 34.9 percent in 2020 to 44.1 percent in 2023.
https://www.osc.ny.gov/files/reports/pdf/report-20-2026.pdfInvestment and Funding Choices Facing the MTA
On June 5, 2024, the Governor of the State of New York paused the implementation of the Central Business District Tolling Program (colloquially referred to as congestion pricing).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2025.pdfComptroller DiNapoli Releases Municipal Audits
… cash disbursements. The treasurer did not prepare monthly bank reconciliations or reports, or prepare and file the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… to directly withdraw 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 990
… Firearms Training and Safety Incentive Program payment is taxable income, will be included in the employee’s taxable gross wages and is subject to all employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-program