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Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… certain highway fund budget items each year. The Town does not have comprehensive policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and disbursements for the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… the apparent misappropriation of funds. The Town does not have complete, accurate and up-to-date accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCity of Yonkers – Budget Review (B18-6-7)
… debt for these special projects. The City’s adopted budget does not include a contingency appropriation for the general …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were adequately supported and were for proper district purposes. However, the board’s failure to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsCredit for Previous or Military Service – Regional State Park Police Plan
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… does not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. Key … a method to identify individuals who are required to pay asbestos project notification fees. We also found the … has neither formally supported, opposed nor recommended a bill submitted for a legislative change in the asbestos …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followCity of Troy – Budget Review (B5-16-15)
… the significant revenue and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Administration of the Article 8-A Loan Program (Follow-Up)
… and making other needed repairs. We found that HPD does not verify the accuracy of building owner affidavits …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… they are working. Withdrawing voluntary contributions does not terminate PFRS membership. To withdraw voluntary …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipCollection of Lease and Permit Revenues
… Department of Transportation (Department) has land that it does not use continuously. Interested parties can pay a fee …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesComptroller DiNapoli Releases Municipal Audits
… cancelled check images or invoices. In addition, the board does not require the treasurer to perform monthly bank …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… Contracting of this Guide. In the event that the Agency does owe interest, the interest rate used in the late …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Key Findings The Board-adopted procurement policy does not require the use of competitive methods for …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Efficiency of Warehouse Space
… of all State warehouses – leased and State owned – does not exist. OGS has not yet reduced any State-owned …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceState Comptroller DiNapoli Releases Municipal Audits
… information to monitor the city’s financial condition, and does not know the city’s current financial condition. The …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Baldwinsville Central School District – Financial Management (2016M-65)
… budget for the 2015-16 fiscal year totaled approximately $99 million. Key Findings The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Wappingers Central School District – Fuel Accountability (2015M-135)
… by employees. The Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Oswego County – County Bridge Maintenance (S9-13-8)
… town-, and village-owned bridges. Key Findings The County does not track maintenance and repairs by bridge, which could …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8