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Comptroller DiNapoli Releases Municipal Audits
… could not demonstrate whether board-approved payments of approximately $169,000 were a proper use of district … use of district money. Lake Champlain–Lake George Regional Planning Board – Governance Over Loan Operations (Clinton … also found delinquent loans were not properly enforced. Town of Saranac – Cash Management (Clinton County) The board …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer district users more … Haverstraw – Summer Program (Rockland County) The program coordinator, who deposited receipts for the 2018 program, did … In addition, cash was not deposited for as many as 93 days after being collected. Find out how your government money is …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1420
… To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are required to … 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit a paper … paper process. OSC Actions OSC has developed a new Payroll Certification page in PayServ, which agencies can use to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationCity of Troy – Budget Review (B5-15-22)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not … receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCity of Newburgh -- Budget Review (B18-6-12)
… reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … the projections for expenditures that should be addressed prior to adoption of the budget. The City underestimated …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Montgomery County – Financial Condition (2013M-234)
… the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers … the general fund, a decline of 41 percent from the January 1, 2010 total fund balance of $19.2 million. We also found …
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)
… information and the quarterly financial statements lack transparency to allow the Board to identify the fee for services paid to NHA and to distinguish indirect from … accurate and appropriate. Key Recommendations Identify the fee paid to NHA, and reconcile it as stated in the terms of …
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 Trustees which includes six members including the Board Chairman. The School’s 2011-12 fiscal year operating expenses … annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School also paid … for security services. Key Recommendations Ensure that appropriations are incorporated in the budget only when there …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSchool Tax Relief (STAR) Program (2012-MS-6)
… school real property tax burden for homeowners, and makes up the difference by increasing State aid to school …
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)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2017-18 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … potentially face a shortfall of approximately $1.7 million in revenue if income tax surcharges remain at 2016-17 levels. …
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)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … the services being provided do not have any bearing on the number of students at the School or the State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February … fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, 2006, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing the …
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)
… 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The … appropriations for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key Findings The …
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)
… Purpose of Audit The purpose of our audit was to review the water system improvement reserve, claims, … Develop policies and procedures addressing how remote access is granted, who is given remote access, and how remote access will be monitored and controlled. Develop …
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 significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… accounted for some Department funds, she did not properly account for funds associated with the Center’s operations. … The former Director opened an unauthorized bank account in 2004 which the Board was not aware of, deposited Center funds in the account and wrote questionable checks from that account for …
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)
… July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town … funds’ expenditures were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general … million, mainly due to over-estimation of certain revenues in adopted budgets. Although the general fund reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsUnified Court System Bulletin No. UCS-330
… of the Earnings Codes above is determined as follows: Number of Original UA5 Payments in 2022 Original UA5 Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-and