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Annual Audit
… Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditTown of Throop – Procurement (2022M-173)
… bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total … annual SHP Training and encourage elected officials to complete the training. City officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Town of Elba - Real Property Tax Exemptions (2018M-261)
… $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Village of Yorkville – Budget Review (B3-13-7)
… fund budget totals almost $1.9 million. Key Findings Based on the results of our review, except for certain matters, we … would give the Village some flexibility in dealing with unexpected events. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7DiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… State Comptroller Thomas P. DiNapoli, Warren County District Attorney Jason M. Carusone and the New … McLain for allegedly swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand … services,” DiNapoli said. “Thanks to the work of my team, Warren County District Attorney Carusone and the New York …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubState Agencies Bulletin No. 2152.1
… as a written request for reissuance of a payroll check. Stop payments will be processed for any 2022 pay checks that … Actions: Agencies must notify affected employees that stop payments will be issued for all uncashed payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21521-outreach-and-escheatment-2022-uncashed-nys-payroll-checksDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities, towns and villages has remained flat or declined … York State Comptroller Thomas P. DiNapoli. When adjusted for inflation, unrestricted aid to local governments has … enacted. Because this aid can be used by municipalities for any governmental purpose, it is an important revenue …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationOpinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use of money … Is the village required to pay to the fire company any amount of the consideration paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Town of Deerpark – Budget Review (B6-13-18)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law … Based on the results of our review, we found that revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Niagara County – Court and Trust Funds (2015M-228)
… Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (by school district of extraclassroom and endowment moneys) SCHOOL DISTRICTS -- … by a central school district are subject to the provisions of General Municipal Law 11 pertaining to the investment of …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Greater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million … authorized. There were no recommendations as a result of this audit. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… Although BOCES officials compensated employees we reviewed in accordance with collective bargaining agreements (CBAs) … wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into the financial …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollHartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria … recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. Background … Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and Kingsbury in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Roslyn Union Free School District – Cash Receipts (2016M-241)
… triplicate receipts are not issued for money received in building locations other than the District office. Eight of 30 receipts we tested were held between 11 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Compliance With Navigation Law
… of life on State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from January 1, … for motorized water recreation. The New York State Navigation Law outlines rules for boating and watercraft …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawCost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorState Agencies Bulletin No. 2048.1
… as a written request for reissuance of a payroll check. Stop payments will be processed for any 2021 pay checks that … Actions Agencies must notify affected employees that stop payments will be issued for all uncashed payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20481-outreach-and-escheatment-2021-uncashed-payroll-checksState Agencies Bulletin No. 1970
… that remain uncashed as of April 25, 2022, will have stop payments processed and the funds will be escheated and … Actions Agencies must notify affected employees that stop payments will be issued for all uncashed payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checks