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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… balance to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100City of Newburgh – Budget Review (B6-15-24)
… with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The 2016 proposed budget does not … including an appropriation for uncollectible taxes or increasing the contingency appropriation to cover the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Stratford – Supervisor’s Records (2013M-11)
… January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of … or public accountant to conduct the audit. … Town of Stratford Supervisors Records 2013M11 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… the rest of the state totaled $910 million, a decrease of -2.8%. Fewer than half (27 of 57) of counties experienced … and Finance, and the amounts are based on estimates of what each municipality is due. In the third month of each … vendors. The next quarterly numbers (for January to March) will be available in April. Table Monthly Local Sales Tax …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… better estimate this source of revenue.” For October 2023, compared with October 2022: New York City’s collections … reflects reported sales by vendors. The next quarterly numbers (for October to December) will be available in …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearDiNapoli: Local Sales Tax Collections Increased by 4% in August
… state grew by 4% in August compared to the same month in 2022, according to data released today by State Comptroller … foreseeable future.” For August 2023, compared with August 2022: New York City’s collections totaled $760 million, an … state grew by 4 in August compared to the same month in 2022 according to data released today by State Comptroller …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-local-sales-tax-collections-increased-4-augustVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Ilion – Information Technology (2015M-34)
… was to examine IT controls over the Village’s electronic data and computer resources and the Water Department’s system … that, when opened by employees, converted stored Village data into an encrypted, unreadable format. The Village’s … occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Monthly financial reports were not provided to the Board or department heads during 2020 or 2021. Adopted budgets were not balanced. Taxpayers were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Danby – Claims Processing and Procurement (2022M-127)
… report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key … resulting in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Benefit Eligibility Assessment Process (Follow-Up)
… included in our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). Background Our … (HRA) public assistance benefit eligibility assessment process complied with applicable policies and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. … received an offer letter from New York State Empire State Development for a $1.5 million grant based on the original project scope and design. At the conclusion of our audit …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred … from $8,500 to $11,000. The Deferred Compensation "Catch Up" provision, available to employees in each of the … total contribution of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Elwood Union Free School District – Electronic Transfers (2014M-133)
… transfers. If one person initiates the transaction, another authorized person should review and approve it. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Tompkins County Industrial Development Agency – Project Approval and Monitoring … members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job … did not ensure sufficient documentation was included with 16 claims totaling $52,550. Track state and local government …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Richmondville – Disbursements (2012M-178)
… 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its … had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately $325,000 were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… is governed by a Board of Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125