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Copiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process … Background The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, … Capital Region Board of Cooperative Educational Services BOCES Claims Auditing …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Baldwin Public Library – Payroll (2013M-335)
… Read complete report - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective … The Baldwin Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a … The purpose of our audit was to determine if the Library had effective …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Town of Lindley – Financial Management (2012M-226)
… approximately 1,800. The Town Board consists of the Town Supervisor and four Board members and is the legislative body … Board received monthly budget-to-actual reports from the Supervisor, they consistently underestimated revenues and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Caledonia – Financial Management (2013M-363)
… and is governed by an elected Town Board comprising a Supervisor and four Board members. The Town’s 2013 budgeted … revenues, expenditures and appropriated fund balance. The Supervisor did not provide each Board member with …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Terms of Service
… Users are subject to any terms of service, guidelines or rules applicable to such services that are posted on the … mean a User who is assigned an account by an Authorizer. “Enrollment” shall mean the successful establishment of an … information about myself; (b) maintain and promptly update the Enrollment Data to keep it true, accurate, current …
https://www.osc.ny.gov/online-services/terms-serviceVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Lodi – Town Hall Capital Project (2024M-130)
… without adequate supporting documentation, such as a certification that the work was performed and completed …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… to May 31, 2012. Background The Village/Town of Mount Kisco is located in Westchester County and has a population … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… purpose of our audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, … of fund balance and established by local law a tax relief rebate program in 2013 to provide property owners with a … owners under its local law establishing a tax relief rebate program without a special act from the State …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Collection of Electronic Waste Fees
… surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment … fund programs for the collection and recycling of e-waste in the State. The Act also requires manufacturers that sell … surcharges apply. Manufacturers may choose to participate in a collective e-waste acceptance program with other …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesOversight of Chronic Absenteeism (Follow-Up)
… report, Oversight of Chronic Absenteeism (Report 2017-S-52 ). About the Program Chronic absenteeism is a widespread …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… Office of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon the Business Units request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… “Gov. Cuomo’s State of the State message outlined a strong … Gov Cuomos State of the State message outlined a strong …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesXIX.4 Suballocations – XIX. Project Costing (PCIP)
… Currently, a suballocation is used when an owning agency for a given project has the need to have … the funding of the project. When this need arises, the owning agency of the project processes an Interunit budget … journal, transferring the budget authority from the owning agency to the supporting agency(s). Once the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsOversight of Complaint Activity
… marketing practices, billing issues, and items related to life support equipment. Key Findings The Department … by tracking and documenting broader complaints about more global issues, such as inadequate infrastructure or poor … Key Recommendations Develop a process to track global complaints that ensures accountability for Department …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activity