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Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … a signature stamp for the Supervisor’s signature, and have Town checks properly signed. Compare checks to abstracts … agreed with our recommendations and indicated they have initiated corrective action. … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … were not needed. Twenty-two of these accounts (37 percent) have not been used in more than five years, with the oldest … of our findings and recommendations, but indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The … not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. The Board’s … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… monitor the payroll and leave accrual process and they have not developed any payroll policies or procedures. We … and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly … officials generally agreed with our recommendations and have initiated corrective action. … Determine whether Ripley …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Scio Central School District – Capital Assets (2024M-45)
… recorded replacement cost of approximately $47,000 did not have their location listed. Although required annually, the … policy, complete and accurate assets records may have been maintained. Key Recommendations Maintain capital … agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… net tax exemptions totaled $796 million in 2019, compared to nearly $784 million in 2018. Project values have increased by 48 percent since 2009, while the number of … projects has hovered around 200,000 over the same period. I encourage New Yorkers to use the IDA project data we …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … 2024. We also determined that: The District did not have a written multiyear (long-term) financial plan or an … with certain aspects of our findings but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rockville Centre Union Free School District – Information Technology (2023M-140)
… that a user’s Internet browsing exposes the District to malicious software that may compromise data … is increased. Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed … agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … audit period were used solely for Town purposes. Did not have a method for allocating fuel purchases to the operating … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Miller Place Fire District – Credit Cards (2024M-58)
… of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … District officials generally agreed with our findings and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Alden – Town Clerk/Tax Collector (2024M-106)
… in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a school district or … taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their taxes; …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 2009-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … Requirements of this Chapter. Any arrangements to have large dollar electronic or check deposits made to the … Supplier but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Credit Card Supplier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … dwelling inspection programs and the city of Utica did not have a feasible program. Although the town of Greece and the village of Hempstead have developed more effective inspection programs, their …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsUnclaimed Funds Survey
… about our website. If you are having a technical issue or have a question related to your claim, please contact us . … We welcome your …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyState Agencies Bulletin No. 917
… Purpose To provide information and instructions regarding the … the 2007-2011 PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid … 2009-2010 for employees with the Pay Basis Code 21P who have remained Active in the same agency during the summer and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersCity of Salamanca - Collections (2023M-131)
… complete and accurate collection records are maintained for each transaction. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Opinion 88-55
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fire company which constitutes the village fire department to submit its books and records pertaining to receipt and … Appeals has held that the Freedom of Information Law [F.O.I.L] (Public Officers Law, §§84, et seq .) is applicable to …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Town of Butternuts – Highway Facility Capital Project (2021M-94)
… The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated … but later added as a $60,000 change order, which should have been competitively bid in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … payments process and ensure that all separation payments have adequate and consistent supporting documentation with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and