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Davenport Fire District – Financial Activities (2020M-147)
… activities are properly recorded and reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … activities for them to periodically review. The Board is required to audit the Treasurer’s records but does not. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Worth – Financial Operations (2014M-323)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $312,000. Key Findings The … financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $9.5 million for all funds, including special districts. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key … or filed with the State Comptroller’s Office (OSC) for any of the last four years (2015-16, 2016-17, 2017-18 and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Village of Monticello – Records and Reports (2020M-104)
… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Brant – Justice Court (2014M-180)
… our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. … month. Review and analyze all open case files. Provide for an annual audits of the Justices’ records. … The purpose … our audit was to review the Justices records and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … a seven-member Board of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsEast Rockaway Union Free School District – Purchasing (2015M-253)
… and services that are not subject to competitive bidding for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38 million. … providing services. Maintain supporting documentation for all quotes and proposals received, as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Newark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Opinion 2008-1
… with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would … of interest under article 18 of the General Municipal Law if he or she also served as a trustee on the board of … is deemed to have an interest in any contract of a firm, partnership or association of which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Comptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. … which comprises five elected members. Expenditures for the fiscal year ended December 31, 2011 were $2,380,104. … revising the daily maximum amounts that it authorizes for meals and lodging per diems to not exceed GSA rates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyTown of Henrietta – Financial Management and Purchasing (2013M-208)
… financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. … Budgeted appropriations totaled approximately $17 million for 2012. Key Findings The Board and Town officials have not … to help ensure that the Supervisor properly accounted for all financial activity and adequately segregated …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208City of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Audit of the Tuition Assistance Program at CUNY Medgar Evers College
… Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … It serves approximately 6,000 students, and tuition for full-time study is about $5,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeTuition Assistance Program – Metropolitan Learning Institute
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and … TAP is an entitlement program designed to provide funds for paying tuition costs in New York postsecondary … are registered with the State Education Department (SED). For the three academic years ended June 30, 2012, the school …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142