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Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Campbell-Savona Central School District – Budget Review (B2-13-12)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Islip Fire District – Financial Condition (2020M-25)
Determine if Board District officials effectively monitor the Districts financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… The Town of Cohocton is located in Steuben County and has a population of approximately 2,500. The Town is governed by … to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the Clerk’s … a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Coeymans – Financial Condition (2015M-184)
… appropriations as amended to date; estimated fund balance, with a breakdown of the amounts appropriated, unappropriated …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overVillage of Endicott – Budget Review (B4-16-7)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Lyons Central School District – Payroll 2022M-71
… As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining … $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which … including affixing the Treasurer’s signature to checks with limited oversight. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… Determine whether the Town of Castile (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by … that, if implemented, will improve the Town’s tax collection practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Middlebury – Tax Collection Remittance (P1-24-25)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Evans – Board Oversight (2016M-2)
… duties as outlined in the contract. Significant interfund advances remain unpaid, which could negatively impact the town-wide general fund’s financial condition. Key … are met. Develop a plan to repay outstanding interfund advances to the water fund. …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… in accordance with the agreement with the City of Little Falls. The County Legislature should determine whether …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206State Police Bulletin No. SP-84
… SCP ) Contract provisions also include the elimination of: Clothing Allowance ( CLA ) ended effective 4/07/05 Equipment … been eliminated by the contract: Effective 4/7/05: CLA Clothing Allowance - OSC will insert an end date of 4/6/05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-84-state-police-bu-62-arbitration-award-implementation-2003-05Opinion 95-15
… the entire school district. However, this result would not change if the statutes were construed as permitting school …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Unified Court System Bulletin No. UCS-348
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-348-april-2025-state-new-york-unified-court-system-ucs-salaryOpinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28