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Village of Dering Harbor – Payroll (2020M-78)
… Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not require …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Did not use a competitive process to lease and renovate the temporary courthouse space. Paid the LLC a $500,000 deposit before any renovation work was … Paid approximately $131,000 in renovation claims to the LLC without adequate supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Town of Tyrone – Financial Management (2014M-343)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … 1, 2010 through September 26, 2014. Background The Town of Tyrone is located in Schuyler County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Kingston Housing Authority – Board Oversight (2020M-103)
… and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. $1,035 in management fees were incorrectly billed. Financial system … B includes our comment on an issue that was raised in the Authority’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Islip Fire District – Capital Assets (2020M-3)
… Objective Determine whether District officials maintain and monitor accurate inventory records to safeguard District … Key Findings District officials did not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. District inventory records did not list 45 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… requirements depending on the location of the training school or course. These additional requirements are … Requirements Outside the county or counties where the district/municipal corporation is located but within New York State Prior approval of the governing board of the district/municipal corporation. Outside of New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsNorth Babylon Union Free School District – Financial Condition (2016M-32)
… appropriations that were not needed. The Board transferred funds to the District’s reserves without calculations or … funding levels and the conditions under which the funds will be used or replenished. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32North Rose-Wolcott Central School District – Financial Management (2016M-22)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. Background The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … $16.4 million. Key Findings District officials have generally taken appropriate action to manage the District’s financial condition. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan brokers, must report unclaimed property and sales—property and money that …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
Evergreen Charter School Employee and Independent Contractor Fingerprinting 2016M225
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for … which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Village of Corinth – Investment Program (2023M-146)
… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings … monthly cash flow forecasts to estimate available funds for investment, monitor investments and periodically solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Town of Lewis – Highway Purchases (2014M-103)
… goods and services. Authorize payment of claims only after the receipt of goods or services and only when claims …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … to initiate corrective action. … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122DiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… New York state General Obligation (GO) bonds scheduled for September 27th and 28th, currently estimated to total … $543 million. The state expects to sell $459.4 million for new money transportation, education, and environmental … GO bonds pursuant to the state’s Invitation to Offer Bonds for Purchase (“Invitation to Tender”). Dependent on market …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsLansing Fire District – Investment Program (2023M-62)
… a comprehensive written investment policy as required by New York State General Municipal Law Section 39. The District … interest totaling approximately $9,000 from the District’s savings account, which had an average daily balance of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62DiNapoli: Technology Changing How Local Governments Serve Residents
… by 60 percent – a net savings of almost $1 million per year – and reduce the city’s carbon footprint by more than …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsState Audit Shows Need to Improve Response to Noise Complaints in NYC
… The growing number of noise complaints related to nightlife establishments in New York City highlights the … (SLA) and the New York City Police Department (NYPD) to better communicate and crack down on bars and clubs with … taken by police officers, or the records are unclear as to how their actions addressed the complaints. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycState Agencies Bulletin No. 1256
… the investments in their accounts throughout their careers, thus each participant needs to select available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-program