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Town of Mount Pleasant – Financial Condition (2013M-303)
… 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 … The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and $40.9 million in 2013. Key Findings The Town’s general town wide fund …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303City of Dunkirk – Billing Enforcement (2020M-117)
… City Code (Code). Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately $39,700 in additional penalties should have been charged. If City …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Village of Waterford – Board Oversight (2022M-70)
… (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: … Ensure the Treasurer provides adequate monthly financial reports to the Board. Ensure the Treasurer pays …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Town of Cobleskill – Budgeting (2023M-138)
… report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic … expenditures were less than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW … Actual revenues exceeded estimated revenues by an average of $112,000 (90 percent) in the TOV highway fund. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsBrighton Central School District – Procurement (2022M-205)
… [read complete report – pdf] Audit Objective Determine whether Brighton Central … related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory … that certain goods and services related to the 2021-22 CIP were procured in accordance with District policies, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Lake Luzerne – Payroll (2022M-98)
… not properly review and certify payroll; 15 of 54 payroll registers reviewed were not certified. Accepted incomplete …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk … the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Clarendon – Justice Court Operations (2013M-362)
… 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by an elected Town Board, … revenue attributable to Court operations was $37,900 in 2008, declining to approximately $2,700 in 2010. Court … York State Office of Court Administration, which released a report in July 2011 that found that at least $89,600 in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February 2015, the former Town Comptroller pleaded guilty …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Monroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179West Seneca Central School District - Community Education (2019M-241)
… District officials did not review or reconcile electronic payments with cash receipts records to verify that all … after school program fees. Review and reconcile electronic payments collected by third-party vendors with cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… May 19, 2016. Background The Town of Beekman is located in Dutchess County and has approximately 15,000 residents. … sewer system and a private water system, both abandoned in 1997, from which it established the Dover Ridge sewer and … be explained and bank reconciliations were not performed in a timely manner. We found inadequate segregation of duties …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0State Agencies Bulletin No. 2207
… Lifeguard Salary Increase. Affected Employees: Employees in BU68 lifeguard titles in specific Regions who meet the eligibility criteria are … April 2023 retroactive 3.00% salary increase for employees in BU68 positions with a lifeguard title. In addition, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveOne-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments included in a one-year FAE are the same as the types of payments …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… Governor Kathy Hochul's bold and smart actions today to protect Jewish and Muslim New Yorkers. I have confidence … University of New York’s policies and procedures related to antisemitism and discrimination will help protect Jewish …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our … the audit report released in February 2013. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government is organized under a City Council, which …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fUnadilla Valley Central School District – Special Education Services (2016M-47)
… our audit was to determine whether the District provided special education services in a cost-effective manner for the … June 30, 2015. Background The Unadilla Valley Central School District is located in 10 towns in Chenango, Otsego … and Madison Counties. The District, which operates one school with approximately 900 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mHamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good business practices. Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27