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Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Town’s various cash receipts and disbursements processes for the period January 1, 2013 through June 26, 2014. … Town Board. The Town’s 2014 budgeted appropriations for all funds total $540,615. Key Findings The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… if internal controls over transfer station operations for the period January 1, 2011, to July 31, 2012. Key … County landfill exceeded the amount of trash accounted for as being received at the Town’s transfer station, … at the transfer station. One individual is responsible for weighing the solid waste to determine the amount owed …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background … property taxes and water rents were properly accounted for. Incompatible duties were not segregated and the Clerk … as required by Village policy. Make disbursements only for those claims audited and approved by the Board. Segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … not always properly authorized, adequately supported or in compliance with statutory requirements. The former … The Town Attorney may have a prohibited interest in the contact between the Town and his law firm. Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from … an investment policy and code of ethics. Issue a W-2 form for the Treasurer’s services, take out the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory … District officials did not properly maintain e-records in accordance with applicable legal and regulatory … officials did not: Ensure that e-records were preserved in their original format, intact, in a directory or filing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCincinnatus Central School District – Procurement (2021M-111)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Spackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55DiNapoli: 14 School Districts Designated in Fiscal Stress
… Fourteen school districts statewide were designated in some level of fiscal stress under New York State … Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending on June 30, 2022, down from 23 districts in fiscal stress the prior year. This is the lowest incidence …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-14-school-districts-designated-fiscal-stressState Agencies Bulletin No. 1483
… criteria: Management Confidential BU06 Division of State Police BU18 Division of Military and Naval Affairs BU46 … the job rate of their salary grade or equated salary grade on the April 1, 2016 M/C salary schedule are not eligible to … are taxable income and are subject to all employment taxes and income taxes. The monies will be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016State Contract and Payment Actions in September
… approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion and approved more … and Supports $15 million with OpAD Media Solutions LLC for public awareness campaigns. Office of General Services … Education Department $3 billion in general aid to 677 school districts. Empire State Development Corporation $10.6 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Ag&Mkts had procedures in place for addressing the discovery of American foulbrood during inspections, in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller … had adequate systems and practices in place to allow it to effectively collect RETT, as required by relevant law …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cortland Enlarged City School District , Miller Place … District and the Peru Central School District . "In an era of limited resources and increased accountability, it's … decreased $4.7 million (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of June 30, 2016. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0