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Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Ancram – Financial and Capital … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1420
… not there are employees being paid within that pay period. PS Query Agencies will have the ability to query their certification data in PS Query. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationCity of Newburgh -- Budget Review (B18-6-12)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by … 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be submitted to the State …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. Background The Firemen's …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsMontgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 … on appropriating fund balance, a non-recurring revenue, to finance recurring expenditures. Further, in two of the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Sullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Southside Academy Charter School – Board Oversight (2013M-318)
… for the 2012-13 fiscal year were approximately $9 million. Key Finding While the Board meets regularly to … costs are allocated by NHA to the School. For example, $2.9 million in indirect costs have been allocated to the School … not received support for how the costs are allocated. As a result, this limits the Board’s ability to adequately monitor …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 … through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… of our audit was to review the Town’s financial operations and the use of the wind power revenues for the period January … The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The Town Board, which … is the legislative body, comprises the Town Supervisor and four Board members. The Town’s budgeted appropriations in …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the … The Village’s unaccounted-for water for 2011-12 was 30 percent which is significantly higher than the industry … financial and capital plans. Adopt balanced budgets with realistic estimates of anticipated expenditures, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Pulaski – Selected Village Operations (2013M-142)
… to pay for work associated with the River Street retaining wall project. However, because this reserve was set up as a … intended purpose, such as for the repair of the retaining wall, was an inappropriate use of the reserve. The Board did …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142City of Newburgh – Budget Review (B6-13-21)
… the City will incur revenue shortfalls in each of these funds for 2013; however, the City planned for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21City of Troy – Budget Review (B5-15-22)
… in the proposed budget. The City’s proposed budget is not in compliance with the tax levy limit and City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6City of Yonkers – Budget Review (B17-6-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… or directors of the Foundation. While both filed financial disclosure forms, neither disclosed their relationship with … contracts, in writing, to the Board, with the written disclosure being made a part of the record of the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, … The purpose of our audit was to review the Centers financial activity and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… the Town’s financial condition and internal controls over selected financial operations for the period January 1, … to net operating deficits of $8.9 million, mainly due to over-estimation of certain revenues in adopted budgets. … Town of Babylon Financial Condition and Internal Controls Over Selected Town Operations 2013M115 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsState Agencies Bulletin No. 1558
… to inherent danger by virtue of unavoidable proximity to vehicular traffic within the highway Rights-of-Way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1558-2017-special-assignment-duty-pay-public-employees-federation-pefUnified Court System Bulletin No. UCS-330
… Information: All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice: The Earnings … and/or UBA and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-and