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Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… the Town of Southport, in Chemung County. The Department is governed by its officers and a five-member Board of … all claims prior to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSalamanca City School District – Financial Management and Payroll (2017M-138)
… the District’s financial management practices and employee compensation payments for the period July 1, 2013 through May … Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Franklinville – Procurement (2024M-56)
… publications or attend free trainings that were available to assist them in their procurement responsibilities. As a … were procured in the taxpayers’ best interests and may have missed opportunities to reduce Town costs. Key Recommendations Ensure officials …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Akron Central School District – Controls Over Compensatory Time (2014M-24)
… time during normal work hours. There is no established deadline when a request to earn comp time form should be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Canajoharie Central School District – Fuel Purchasing (2021M-170)
… (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did … adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The District … paid high-credit risk fees totaling $1,321 for May and June 2021, the District’s incomplete records prevented us …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Board and the Board conducted the required annual audit of the Supervisor’s records. Key Recommendations Correct … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Company did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records … and disbursement policies that include provision for debit cards and online payments. Monitor the Treasurer's records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overState Comptroller DiNapoli Releases Municipal & School Audits
… on the warrant and did not include all exceptions on her monthly reports. Town of Pendleton – Capital Projects …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… her death. Johnson was arraigned on Oct. 11 before Judge Anna Acquafredda in Suffolk County District Court. His next …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Inlet Common …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … to excessive levels and have consistently levied taxes for expenditures that could have been paid for with reserve funds. Goshen Central School District – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Glenham Fire … River Fire District and the Village of Sleepy Hollow. "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Glenham Fire …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsAdult-Use Cannabis (AUC)
… All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold within their … the State Comptroller (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We anticipate that … the Statewide Financial System (SFS) Vendor Self-Service Portal at: https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucAdditional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… the additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hTrumansburg Central School District – Procurement (2022M-13)
… external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s … a competitive method to procure professional services and insurance coverage from four vendors totaling $414,838 during … is sought periodically for all professional service and insurance coverage vendors. Officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Bethpage Public Library – Procurement (2019M-219)
… whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with … quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and services were procured …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… Town of Delhi (Town) Board (Board) properly managed pool project donations and disbursements. Key Findings The Board did not properly manage pool project donations or disbursements. For example, the Board: … the Town of Delhi Town Board Board properly managed pool project donations and disbursements …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials … The District may have saved about $7,100 for meals and lodging if the United States General Service … allowed changes to transaction data without approval and officials did not use available software controls to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133State Comptroller DiNapoli Releases School District Audits
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits