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Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 82 deposits totaling $224.4 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, the former Director resigned from his position in November 2022, was sentenced to a one-year conditional discharge and …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12State Agencies Bulletin No. 876
… If applications are not available, please contact the BITS Help Desk at (518) 486-6745. … To notify users of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/876-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 1054
… If applications are not available, please contact the CIO Help Desk at (518) 486-6745. … To notify users of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1054-availability-payroll-applications-payserv-ps-query-control-dFranklin County Probation Department – Restitution Payments (S9-20-13)
… reasonable efforts to locate victims promptly. None of the 26 outstanding checks totaling $2,918 were properly followed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… time sheets prior to paying employees. Ensure overtime is approved prior to employees working overtime and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGates-Chili Central School District - Financial Management (2019M-53)
… and not using $5.3 million in appropriated fund balance as a funding source. The tax certiorari and unemployment … and adopting budgets that include reasonable estimates for revenues and appropriations and the amounts of fund … they have begun to implement corrective action. Appendix B includes our comments on issues raised in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … budget status reports and review fund balance projections to develop the ensuing year’s budget and to monitor the District’s financial condition. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Avon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $19.2 … million. Key Findings The Board did not adopt policies for password management; protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Corning City School District – Procurement (2016M-222)
… The purpose of our audit was to review the District's procurement practices for the period July 1, 2014 through … approximately $102.5 million. Key Findings The District's procurement policy does not include procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
Charter School of Educational Excellence Middle School Capital Project and Board Oversight of the Management Company 2015M7
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andCity of Salamanca - Collections (2023M-131)
… payment (cash or check) listed in the collection records. 26 entries totaling approximately $18,000 did not have either …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24State Agencies Bulletin No. 2128
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingTown of Pitcairn – Claims Auditing (2024M-69)
… (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 … on these purchases. The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… Park (Village) officials could take additional steps to increase physical accessibility to programs and services … officials could consider taking additional steps to increase physical accessibility at selected Village … assess the feasibility of taking additional steps to increase physical accessibility for the 83 components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… walls and ceilings made with plastic sheeting or garbage bags and duct tape at two shelters; One shelter with 143 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureDiNapoli Announces State Contract and Payment Actions for January 2017
… million to the Open Space Institute Land Trust Inc. for forest land in Brookhaven, Suffolk County. $1.3 million to … $945,000 to Providence Cascone Family Trust for vacant forest land in Manorville, Suffolk County. $270,000 to East … University clinical cancer center. Office of Temporary and Disability Assistance $22.7 million in federal Home Energy …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017State Comptroller DiNapoli Releases Audits
… and mileage, which increased the likelihood that State funds were not being used efficiently and effectively and, in …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsOpinion 2001-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (authority of a town to … making deliveries to certain commercial establishments. In general, public highways and roads are subject exclusively … the use of streets and highways by motor vehicles and, in certain instances, authorizes towns to include within such …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13