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Town of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Clarence Public Library – Audit of Claims (2016M-355)
Clarence Public Library Audit of Claims 2016M355
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Hempstead – Budgeting (2021M-169)
Determine if the Town of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Lyons Central School District – Payroll 2022M-71
… the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees … the District accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 … is governed by an elected five-member Town Board. The Town Clerk is an elected position, and the Clerk also collects Town and County property taxes. Key …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012 … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Islip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Town of Castile – Tax Collection Remittance (P1-24-23)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
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)
… Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor … Town and County operations in a timely manner. The Tax Collector did not remit taxes totaling approximately $912,000 …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Company officials ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period … 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-andTown of Evans – Board Oversight (2016M-2)
… Purpose of Audit The purpose of our audit was to review management’s response to independent and external auditor reports for the period … Key Findings The Board hired an accounting firm to assist the Board in preparing a written response to our … The purpose of our audit was to review managements response to independent and external …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The … In addition, officials failed to adequately track garbage disposal sticker and compost pass inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) Auditors …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1299
… Purpose To inform State agencies of the new procedure that must be communicated to certain employees to ensure the proper crediting of their … To inform State agencies of the new procedure that must be communicated to certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCredit for Military or Additional Service – State Police Plan
… credit toward your retirement benefit for military service or other public employment. Military Service If you served in … receive credit whether your military service was before or after you joined NYSLRS. For more information, visit our … attach/include a copy of your Certificate of Release or Discharge from Active Duty (DD-214). (It must show that …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-serviceCredit for Military or Additional Service – Special 20- and 25-Year Plans
… credit toward your retirement benefit for military service or other public employment. Military Service If you served in … receive credit whether your military service was before or after you joined NYSLRS. For more information, visit our … attach/include a copy of your Certificate of Release or Discharge from Active Duty (DD-214). (It must show that …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-serviceDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… previous reforms have not reduced costs for ratepayers and debt levels continue to rise. DiNapoli noted that concerns … “Costs for ratepayers remain too high and an increasing debt load will burden customers well into the future. Both … the national median. In addition, the report shows LIPA’s debt burden and associated costs remain an ongoing challenge. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityOpinion 97-22
… build a dormitory for a community college whose sole local sponsor is a county. You ask who, as between a community … region approved by the State University Trustees, may sponsor or participate in the establishment or operation of a … college (Education Law, §§6301[3], 6302[1]). A local sponsor, such as a county, acts through its local legislative …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 94-30
… of the City of New York are required to remit to the Commissioner of Taxation and Finance $160 of the $165 collected pursuant to the first unnumbered paragraph of CPLR, §8018(a). This is in … to collect a fee of $100 for the assignment of an index number to an action pending in a court of which he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-94-30