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Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s … reports provided by the Treasurer at each monthly meeting. Ensure that the President appoints three individuals …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072State Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedCUNY Bulletin No. CU-576
… in bargaining units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 … pay cycle, the payroll system does not take union dues or agency shop fees because the check is confirmed before the … above hired by CUNY on August 25, 2016 did not pay dues or agency shop fees. Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesCity of Newburgh – Budget Review (B6-16-17)
… in the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments that … their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Transportation – 2023 Financial Condition Report
… Highway Conditions Improve Slightly for the Third Year in a Row The … more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated … or likely to collapse. A poor bridge, when left open to traffic, typically requires posting for weight limits, …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationAlbany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVillage of Liberty – Budget Review (B4-14-9)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … The City Treasurer (Treasurer) did not maintain accurate accounting records. The Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly manage pool project donations or disbursements. For example, the Board: Improperly allowed the West Branch … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects of the … by $2.5 billion. This is an unprecedented drop. We have not seen property tax collections decline in more than … the state and MTA, and boost the regional economy so that it can recover.” … New York City is contending with the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… methods when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Broome – Purchasing and Justice Court (2014M-255)
The purpose of our audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 2013 through March 3
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Red Creek Central School District – Financial Condition (2016M-365)
… intentions for the funding, use and maintenance of reserve funds, including a detailed analysis of the District’s … result in the appropriation of fund balance and reserve funds that will not be used. Adopt an adequate reserve plan … for the long-term accumulation and use of reserve funds. Develop and adopt comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Churchville-Chili Central School District – Financial Management (2015M-354)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through September 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $79.5 … the limit in each year. The Assistant Superintendent for Business provides the Board with an annual reserve report …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Eldred Central School District – Budget Review (B4-15-3)
… $16.6 million. Key Findings Except for the items noted, we found the significant revenue and expenditure projections … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Indian River Central School District – Financial Condition (2016M-287)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $87.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… budget transfers to be made with late or no approval. The payroll clerk, School Business Manager and two employees of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationPort Washington Union Free School District – Payroll (2025M-38)
… are accurately paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38