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County of Rockland – Budget Review (B6-15-21)
… obligations are outstanding. Key Findings The County does not have a plan for reducing the general fund’s … Identify other revenue sources or reduce appropriations to cover revenue shortfalls that may occur. Monitor salary …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21New Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHerkimer County – Court and Trust Funds (2023-C&T-2)
… funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, … bank holding court and trust money submits an annual certificate of balances to the Treasurer and OSC. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Community College Safety Reporting (2015-MS-2)
… information about college safety policies, procedures and crime statistics. Colleges must disclose statistics for … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the United States Department of Education …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts records … The Board did not adopt a procurement policy and the Highway Superintendent did not routinely obtain quotes prior … over $14,000 in duplicate/over payments to four vendors. Highway Department inventory records for consumables such as …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and via the … marketing. Analyze the cost/benefit of branch and remote locations. State policymakers should review and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … the Board. Segregate duties within the tax and water rent collection process so that one individual is not responsible …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango … Village of Smyrna ClerkTreasurers Duties 2013M114 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Greenwich – Justice Court Operations (2014M-023)
… of our audit was to examine internal controls over the Court’s financial activity for the period June 1, 2012 … services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The Justice did not consistently …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … including appropriations of $1.1 million for the 12 water districts. Key Findings The Town’s accounting records … accurate and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. Background … needs and financing sources for a three-to five-year period. Use the unexpended surplus fund balance in the water … practices and its resultant financial condition for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… The purpose of our audit was to evaluate controls over fuel and the management of the Town’s vehicle fleet for the … $21.3 million. Key Findings The Board did not ensure that fuel supplies in the parks department were adequately … safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway department is not being …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312SUNY Bulletin No. SU-130
… in Pay Period 14, paychecks dated November 1, 2006 2007 Spring semester payments may be submitted in Pay Period 26, … End Date: 10/18/06 Amount: Applicable amount For the Spring 2007 semester payment: Earnings Code: LOS (Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesSUNY Bulletin No. SU-190
… employees in Bargaining Unit 28 who may meet the eligibility criteria Background Pursuant to Article 5.10 of … Students Employees Union (GSEU) which provides for a Downstate Location Stipend to eligible GSEU employees. … of Absence at the time of the payment and whose actual work station is located in New York City or in the counties …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Clinton Central School District , Jordan-Elbridge Central … Remsenburg-Speonk Union Free School District . "In an era of limited resources and increased accountability, it's … did not sign custodial employees' time records as evidence of his review of their hours worked and did not preapprove in …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Springs Central School District – Network Access (Ontario County and Wayne County) District officials did not ensure that their network … were communicated confidentially to officials. Tupper Lake Central School District – Records and Reports (Franklin …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Liverpool Central School District – Information Technology (IT) Assets … inventory count was conducted in 2003. Putnam Central School District – Fund Balance Management (Washington County) …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1