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Niagara County – County Bridge Maintenance (S9-13-2)
… The County’s budgeted expenditures totaled $335 million in 2012. The County Department of Public Works (DPW) is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of … for trash bag sales and the summer recreation program to ensure accountability and examine the Board’s oversight of … and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Travel Plaza Revenues and Capital Improvements (Follow-Up)
… fuel and food concessionaires at Thruway travel plazas are (1) paying their rent on time, (2) paying the full amount …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … or develop compensating controls and revise the policy to address the Clerk’s duties. Ensure that deposits are timely …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyState Agencies Bulletin No. 865
… Purpose To provide agencies with instructions for the review of … 15, 2009, the agency must change the employee’s status to ‘Single 0’ on the Employee Tax Data page – Federal Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/865-claiming-exempt-federal-andor-state-tax-withholdingDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… New York State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former Odessa Village … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payXII.6.G Paying Debt Service – XII. Expenditures
… agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual Vendor ID, X will equal the debt service number … Charge screen. Bulkload Business Units must enter an “N” in the Interest Eligible field. Refer to Section 5 - Agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceState Comptroller DiNapoli Releases Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsTown of New Berlin – Ambulance Company Loan (2013M-22)
… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… ethnic diversity, and refuse to embed diversity in their search for new board directors. Testimony Watch a replay of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… and procedures establishing a framework for an effective system of internal controls. Ensure that the incompatible …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012 through December 24, 2013. Background The Town of Harmony is located in Chautauqua County and is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… the contract period, the services to be provided, the timetable for completion and the basis for compensation. … …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesWyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Hammond Central School District – Financial Management (2024M-70)
… officials: Overestimated budgetary appropriations by an annual average of $1.5 million from 2020-21 through … surplus fund balance that exceeded the statutory limit by $624,000. This amount increased to $1.6 million when … voter-approved funding level for the capital reserve fund by $900,000. Accumulated excessive balances totaling about …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village 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 Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year financial … Village’s fiscal activities for the past four fiscal years to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … could not assess the Village’s financial operations to make informed decisions. The Board did not: Conduct an … May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s fiscal …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16