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Sullivan County – County Jail Operations (2013M-33)
… to October 5, 2012. Background Sullivan County is located in the southern part of New York State and has a population … included appropriations for all funds of $192.7 million. In addition, the County reported a net cost to operate the … of the County’s total expenditures for 2011. Every county in NYS is required by law to maintain a jail. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33City of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Southside Academy Charter School – Board Oversight (2013M-318)
… 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees … administration, operation and performance of the School in accordance with the School’s Charter and subject to the … to NHA, and the revenues are to be expended by NHA in accordance with the approved budget, and as otherwise …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSchool Tax Relief (STAR) Program (2012-MS-6)
… 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption … since the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have granted a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6City of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The … and four Board members. The Town’s budgeted appropriations in the 2013 fiscal year were $637,517 for the general fund … the highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The … appropriations for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Pulaski – Selected Village Operations (2013M-142)
… 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The … terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the general fund, $369,629 in the water fund and $583,077 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142City of Newburgh – Budget Review (B6-13-21)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21State Agencies Bulletin No. 1420
… each pay period. A new electronic process has been created in the NYS payroll system (PayServ) to replace the paper … Actions OSC has developed a new Payroll Certification page in PayServ, which agencies can use to certify their payroll … have the new agency certifier role added to their profile in PayServ. Agencies can prepare in advance for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… to March 31, 2013. Background The Town of Fishkill located in Dutchess County. The Town Board is the legislative body … of unsecured cash ($19,732) and checks ($1,794) was found in a Department file cabinet. Of this amount, $4,003, was in a sealed envelope and appeared to be ready to be remitted …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town … funds’ expenditures were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general … million, mainly due to over-estimation of certain revenues in adopted budgets. Although the general fund reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsCity of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not … receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsComptroller DiNapoli Releases Municipal Audits
… $169,000 were a proper use of district money. In addition, travel and car rental costs of approximately … minimized. Had the supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… did not develop multiyear financial or capital plans. In addition, auditors found the board also did not adopt a … – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors … overpayments included $19,400 for ineligible individuals. In addition, direct supervisors did not always sign time …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Unified Court System Bulletin No. UCS-330
… relating to absences as a result of disciplinary action. In addition, consistent with prior practice, the negotiated changes detailed in the Labor Relations memorandum are extended to Management … Both the Uniform Allowance and Blazer payments were paid in equal amounts in June 2022 and December 2022. Chapter 1 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-andComptroller DiNapoli Releases School Audits
… District and the Wappingers Central School District . “In an era of limited resources and increased accountability, … million of fund balance to finance district operations in fiscal years 2011-12 through 2013-14. Cuba-Rushford … from 7 to 14 percent more than actual expenditures. In addition, unrestricted fund balance annually exceeded …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits