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Rensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6City of Olean Housing Authority – Board Oversight (2016M-93)
… The Authority does not have a written agreement with the brokerage firm that assists the Director in managing the … investments. Enter into a written agreement with the brokerage firm specifying, among other things, the services …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Machias – Supervisor’s Financial Duties (2021M-98)
… his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot … million as of December 31, 2019. The Supervisor also did not: Provide adequate oversight of the bookkeeper. Provide …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Jefferson County Probation Department – Restitution Payments (S9-20-10)
… report - pdf ] Audit Objective Determine whether the Jefferson County (County) Probation Department (Department) officials … comment to the County’s response. … Determine whether the Jefferson County County Probation Department Department …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… complete report - pdf ] Audit Objective Determine whether the Seneca County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81DiNapoli Releases Analysis of Enacted State Budget
… are currently strong, it's important to monitor trends moving forward including the ongoing impact of federal tax …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetOpinion 98 - 22
… law, created a publicity fund "in an amount not exceeding $5,000 in a fiscal year". The village board is considering … that the village, by local law, may repeal the current $5,000 cap (see, gen., La Cagina v City of Schenectady , 70 AD2d 761, 416 NYS2d 873; …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-13
… a disciplinary suspension may not earn points for training courses taken during the suspension. A volunteer firefighter … service under a service award program for training courses taken during a period of suspension for misconduct. … You also ask whether points must be granted for training courses taken without the knowledge or permission of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-13City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … relied on appropriating significant amounts of reserves to finance operations, and budgets for the water and sewer … of the 2015 tax levy. The Council and City officials have not developed a multiyear financial plan or a …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Purpose of Audit The purpose of our audit was to assess Board compliance with … and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… 2016 through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 … and expenditures, including budget status reports and bank account balances, to ensure that the Board is meeting …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "The Republican tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would nullify billions of …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and … control of the local school board. The School is governed by a nine-member Board of Trustees. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for 132 days over what they were … for unused vacation leave which were not authorized by the employees’ collective bargaining agreements (CBAs). …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsTown of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Livonia Central School District – Software Management (2016M-293)
… monitoring computer use and reviewing installed software, or include specific penalties for noncompliance. District … Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as possible in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Village of Wappingers Falls – Board Oversight (2023M-70)
… and capital projects. The Board was unaware of the Village’s financial position and that financial records were … (AFR) was properly filed, as required. Annually audit the Treasurer’s records, as required. Adopt a multiyear capital … that the AFR is submitted timely and accurately to the Office of the State Comptroller (OSC). Ensure the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70South Kortright Central School District – Claims Audit (2023M-69)
… complete report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board … properly audited prior to payment. Key Findings Although the Board and District officials generally ensured claims … supporting documentation. In addition, we determined that: The Board did not comply with New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 parking … oversight. The Police Department's inventory log for tickets books was incomplete. Key Recommendations Examine the … that the Police Department maintains a record showing the tickets assigned to each issuing officer and that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416