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Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Norfolk Fire District – Board Oversight (2022M-109)
… whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit period, these reports were between 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … The Director of Weights and Measures (Director) did not complete all required testing of weighing and measuring … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings We identified …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Benefits
… their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented employees) 13 vacations … days, 13 sick days, and 5 personal days annually 13 paid holidays annually Flex spending accounts Health Care …
https://www.osc.ny.gov/jobs/benefitsLindenhurst Union Free School District – Collections (2024M-24)
… and reported. As a result, there was an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that are not properly … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… were properly billed, collected and distributed. During the audit period: Sixteen of the 62 bills we reviewed were inaccurate because the County’s Director of Real Property Tax (RPT Director) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Town of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… legislation enabling the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. … office holds over $19 billion in unclaimed funds, and we want to make sure that every New Yorker can easily claim … funds get back into the hands of their rightful owners. “I want to thank Senator Sepúlveda and Assemblymember McDonald …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyOpinion 94-1
… in the opinion. COUNTIES -- Powers and Duties (authority to chargeback salaries to sewer district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 2006-3
… cable television franchise fees are credited) MUNICIPAL FUNDS -- Accounting (fund to which town cable television …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Multiyear Financial Planning
This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdfState Agencies Bulletin No. 763
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… to the contractor aggregate $600 or more in a calendar year, such payment or payments are reportable on Form …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … Compliance with the Reimbursable Cost Manual (2017-S-4) For the fiscal year ended June 30, 2015, the personal …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli Releases School Audits
… smaller net income than anticipated in the 2011-12 fiscal year and a loss in the 2012-13 fiscal year for which a net income had been planned. Frewsburg … funds to significantly exceed the statutory limit each year. Homer Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… or are still in active investigation. Moreover, DOL does not have a process in place to identify which child …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nyc