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Town of Portland – Water Operations (2017M-45)
… for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, and all but two water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chatham Central School District – Financial Management (2023M-11)
… Recommendations Use reasonable appropriation estimates and do not appropriate fund balance that is not needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Stony Point – Budget Review (B6-13-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … the accumulated deficit in the Town’s general, highway and enterprise funds as of December 31, 2003. Local Finance … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15South Seneca Central School District – Online Banking (2021M-164)
… School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board’s online banking policy (Policy) dated April 24, 2013 has not been updated or reviewed. It does not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets tested … prices of approximately $47,500 did not have required asset tags, were not on the inventory or information …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedCanajoharie Central School District – Fuel Purchasing (2021M-170)
… the District paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Wayne Central School District – Property Disposal (2021M-161)
… manner. Key Findings The Board and District officials have not established adequate written policies and procedures … disposal methods. As a result, District officials do not have assurance that they received the best value for this …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Bethpage Public Library – Procurement (2019M-219)
… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Fairport Public Library – Financial Management (2014M-354)
… July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport … which serves the residents of the Fairport Central School District, is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Corning – Procurement (2020M-93)
… the 10 providers. A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even … the lowest bidder. The Board also extended the contract for another five years without seeking competition. Although the Board was required to document its rationale for awarding the contract to a higher bidder, they did not do …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. … administer some aspects of the grants and may have to pay for a required audit because the developer has failed to do … written agreements to ensure that grants are in the Town’s best interest. Provide more oversight in monitoring …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374DiNapoli: MTA's Future Unthinkable Without Aid From Washington
… Comptroller Thomas P. DiNapoli released the following statement in response to the Metropolitan Transportation Authority's announcement of its plans for severe cuts and other measures, … in response to the Metropolitan Transportation Authoritys announcement of its plans for severe cuts and other measures …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-mtas-future-unthinkable-without-aid-washingtonTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… for 9 years without seeking competition. When officials do not seek competition, there is less assurance to taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86State Comptroller DiNapoli Statement on New York City Preliminary Budget
… small additions to the city’s workforce in areas of need or for expanded services. The city chose not to take … assistance in the current fiscal year only, a continuation of a budgeting practice that habitually underestimates the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetState Agencies Bulletin No. 1529
… Services Tax Audit and Compliance Unit Effective Date(s) Immediately Agency Actions Agency Inquiries/Requests All … of the Employee Name. Please do not submit the Employee’s Social Security number, in part or whole. Depending upon … A correction to previously reported data on an employee’s Wage and Tax Statement (W-2). Only the affected W-2 boxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsCUNY Bulletin No. CU-346
… undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staff