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Village of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Recommendations Identify any held bail money not related to active cases and disburse it to the proper parties. Ensure that all money received is …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Campbell-Savona Central School District – Budget Review (B2-13-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments … to increase. The District’s tentative budget complies with the property tax levy limit. Key Recommendation Review …
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)
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)
… 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie … 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)
… 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-p1-24-25West 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-authority