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Comptroller DiNapoli Releases Municipal Audits
… the court clerk properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court (Rensselaer … internal controls to effectively protect the town’s computer system and data. Specifically, the board needs to … their jobs. Furthermore, the board has not developed computer security and disaster recovery plans, and has not …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0New Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of … New Suffolk Common School District Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… and Code Enforcement Officer, or have an independent public accountant do so. Establish policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises … Village of Smyrna ClerkTreasurers Duties 2013M114 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialComptroller DiNapoli Releases Municipal Audits
… to cover anticipated expenditures. Town of Easton – Sales Tax Allocation (Washington County) Town officials did not allocate sales tax revenue to the town-outside-village funds to reduce … tax levies in these funds before allocating any remaining sales tax revenue to the town-wide funds, resulting in …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… or adopt a code of ethics. As a result, the treasurer and lottery account clerk perform all their financial duties with … also no evidence that the board consistently reported the results of monthly audits to department members. Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Division of Housing and Community Renewal Bulletin No. DH-48
… of the April 2010 performance advance and those already at Job Rate will be eligible. April 2010 Salary Schedule . … An Outstanding Overpayment For employees who are Inactive at the time of payment, the retroactive Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesOpinion 93-30
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … after an individual is arraigned by the village justice court and committed by order of the court to the custody of the county sheriff, a village …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Division of Housing and Community Renewal Bulletin No. DH-80
… should be directed to the applicable budget examiner at the Division of the Budget. Questions regarding payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-80-repayment-rrsu-bargaining-unit-67-deficit-reductionUnified Court System Bulletin No. UCS-107
… Affected Employees Unified Court System Employees in Negotiating Units S9 , SR , SY , DR and F8 Background … ( F8 ), authorize Supplemental Location Pay for employees in New York City or the counties of Orange, Dutchess, Putnam, … of Supplemental Location Pay for eligible employees in Negotiating Units S9 , SR , SY , DR and F8 whose official …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleUnified Court System Bulletin No. UCS-360
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2026 Salary Increases for Judges, Justices and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2026 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-360-april-2026-salary-increase-judges-justices-and-new-york-cityCornwall Central School District – Financial Condition (2015M-148)
… Purpose of Audit The purpose of our audit was to examine the … District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and New Windsor. The District operates five schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Ellenville Central School District – Financial Condition (2015M-330)
Ellenville Central School District Financial Condition 2015M330
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Sauquoit Valley Central School District – Financial Condition (2016M-88)
… our audit was to review the District’s financial condition for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20 million. … District has used fund balance to help finance operations for each of the past three fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Stockton – Financial Management (2014M-90)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management … 1, 2012 through February 13, 2014. Background The Town of Stockton is located in Chautauqua County and has a … The purpose of our audit was to assess the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Opinion 94-9
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of … forth certain conditions precedent to a newspaper making a claim for compensation for the publication of concurrent … a paid circulation; and (5) be entered as second-class mail matter. Thus, as a general rule, a publication may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… The Treasurer has not filed the required annual financial report with OSC since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367