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Town of Lake Luzerne – Payroll (2022M-98)

… [read complete report – pdf] Audit Objective Determine whether the Town of … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Town of Carroll – Town Clerk (2022M-20)

… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements totaling $3,052 were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Johnstown Public Library – Cash Receipts (2014M-304)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Mid-Hudson Library System – Procurement (2016M-261)

… not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library System's … the Library System's procurement procedure to verify State contract pricing when purchases are made using State contract on behalf of member public libraries. Modify the Library …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital … (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound process … testing results for treatment lines Concrete inspection and testing results, including core samples and composition …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Town of North East – Internal Controls Over Information Technology (2013M-31)

… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. Background The Town of North East is … policy, it has not designated responsible parties to implement the policy, nor educated Town officials and …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… our comment on an issue raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Town of Bennington – Town Clerk (2013M-319)

… office for the period January 1, 2013 through September 17, 2013. Background The Town of Bennington is located in … office for the period January 1 2013 through September 17 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319

Genesee Community Charter School – Revenue Billing and Collection (2013M-61)

… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the period July 1, 2011, to February 15, 2013. Background The Genesee Community … operations including the financial operations. The day-to-day financial operations are conducted by the school’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61

Town of Vestal – Capital Acquisitions (2013M-78)

… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing … 1, 2012, through January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of … Town of Vestal Capital Acquisitions 2013M78 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78

North 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-34

Columbia County – Court and Trust Funds (2014M-353)

… County officials have established appropriate controls to safeguard and account for court and trust funds for the … County officials have established appropriate controls to safeguard and account for court and trust funds for the …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs unaddressed. As …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

Photos: State Comptroller DiNapoli Visits Wyoming County Farm

… produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax … food," said DiNapoli. "As successful as New York's 35,000 farms have been, however, they are also facing unprecedented … Also today, DiNapoli released a report showing New York's farms generated $4.8 billion in revenue, with 15 products – …

https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farm

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in … an additional 48 shared accounts since the badges were lost. Key Recommendations  Deactivate badge accounts as soon …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Town of Brownville Joint Fire District - Board Oversight (2018M-207)

… Determine whether the Board provided adequate oversight of District financial operations. Key Findings We tested 75 of 480 disbursements made during our audit period, totaling … The Board did not contract for an independent audit of its 2017 records as required by law. Certain Treasury …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207

DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020

… New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced today. … County and Region (for detailed monthly breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …

https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020