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Akron Fire Department – Financial Activities (2014M-196)
… and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. … and the Town of Newstead. The Department’s expenses for the 2013 fiscal year totaled approximately $625,000 and … consists of eight elected members and is responsible for the Department’s overall financial management. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … fund totaling $458,698, which were excessive compared to the 2013 budget of $255,420. This primarily occurred … revenues in previous years and did not adopt a policy to govern the level of fund balance to be maintained. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with … $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this amount was not used. … the Village has accumulated excessive unexpended surplus funds amounting to $833,139 and $522,373 in the general and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … estimates during the budget process. The village’s overall fund balance decreased by $642,000 (63 percent) from 2014-15 … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Use of Federal Funding for Election Technology and Security
… the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County Boards). Congress …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityWainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in … actually used less than $1.9 million of the appropriated fund balance during this period. As a result, the District … use of unexpended surplus fund balance in a manner that benefits the District taxpayers. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 … chartfield string. OSC Actions: Mailing Process OSC will mail out employee’s 2024 W-2s Wage and Tax Statements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively … properly monitored the Districts length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40State Agencies Bulletin No. 1850
… date the report is produced. Included on the report is one or more of the following messages which identifies the … or Increment Code Update. Included on the report is one or more of the following messages which identifies the … an employee who is Inactive must be rehired within one year to be eligible for the payment. If the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Powers and Duties (consent to fire protection contract) FIRE DEPARTMENT -- Villages (distinguished from … Office to render opinions on matters arising under the State Constitution or the various statutes which define the …
https://www.osc.ny.gov/legal-opinions/opinion-90-19City of Batavia – Business Improvement District (2017M-283)
… Purpose of Audit The purpose of our audit was to determine whether City officials properly … 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … recommendations contained in our budget review report letter issued in March 2013. The City’s proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1DiNapoli Statement on Sentencing of Special Education Provider
… have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … not used to line the pockets of unscrupulous contractors.” In May, Kramer admitted that the now-defunct IncludED, based in Cedarhurst, Nassau County, inappropriately charged New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerVillage of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … that reflect the Village’s realistic operating needs based on historical or other known trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. Entered into a … purchase order by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectNorth Tonawanda City School District – Information Technology (2023M-102)
… an employee separated from the District. Educate users on data privacy and security awareness. Develop an IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … sound financial decisions. Due to the Supervisor’s lack of oversight of the former bookkeeper, including ensuring … bank reconciliations, perform annual audits and file AUDs on a timely basis. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272