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Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… 20 adopted budgets of various counties, cities, towns and villages across the State. The Town of North Hempstead (Town) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… cities, towns and villages across the State. The Town of Big Flats (Town) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
… across New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
… 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 … Herkimer (Town) is one of the local governments included in our review. The Town is located in Herkimer County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4Adequacy of 2021 Budgets - Genesee County (S9-21-7)
… review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. Background … counties, cities, towns and villages across the State. Genesee County (County) is one of the local governments included in …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Town of Elma (S9-21-8)
… 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 … of Elma (Town) is one of the local governments included in our review. The Town is located in Erie County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-elma-s9-21-8Adequacy of 2021 Budgets - Essex County (S9-21-9)
… 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 … County (County) is one of the local governments included in our review. The County is located in northeastern New York …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - City of Jamestown (S9-21-6)
… estimates accordingly, when warranted, during the course of their fiscal year. To assess whether local …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/adequacy-2021-budgets-city-jamestown-s9-21-6Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… received questionable expenditure reimbursements totaling $319. In total, we question the propriety of $117,615 in …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Cherry Valley – Budget Review (B25-4-7)
… still need to include additional revenues or financing sources in its budget accordingly. Although all other … operations. Increase budgeted revenues or other funding sources to balance the budget. …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Town of Alden – Town Supervisor (2024M-105)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … bank reconciliations that should have been completed in prior years. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105State Comptroller DiNapoli Releases Municipal Audits
… policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 and … option. The board did not authorize the pre-payment of utility service claims. As a result, four claims totaling …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… on their financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of the communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of … estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City of Rome …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… as of June 30, 2019. Auditors found that there were seven old cases recorded in the accounting system dating back to … and reports was inadequate. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… Central School District – Claims Auditing (St. Lawrence County) District officials implemented well-designed internal … Medina Central School District – Capital Projects (Genesee County) The board and district officials could have … costs. Medina Central School District – Reserve Funds (Genesee County) Auditors determined that district officials …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Auditors found control weaknesses in the community hall rental process. Documentation of compliance with the …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-251
… for each employee. Effective Date(s) Paychecks dated November 15, 2017 OSC Actions At SUNY’s request, OSC will rename deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredState Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All … check currently issued from Key Bank are affected. This change does not include State Insurance Fund employees. … payrolls and Thursdays for Institution payrolls. The change in depository bank does not affect this policy. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checks