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Town of Colchester – Financial Condition (2016M-376)
… Findings The Board does not have a written fund balance policy that addresses reasonable levels of fund balance to be … Key Recommendations Adopt a comprehensive fund balance policy that establishes reasonable levels of unassigned, … Adopt reasonable budgets that more accurately reflect historical trends in actual revenues and expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of East Hampton – Budget Review (B7-13-17)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Beacon City School District – Budget Review (B6-13-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2005. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau … Lakeview Public Library Tuition Reimbursement and Procurement 2014M104 …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… 1, 2014 through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North … Shelter Rock Public Library District Bank Reconciliations 2015M249 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Incorporated Village of Garden City – Check Signing (2021M-39)
… the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and the … electronic signature at all times and supervise the check-signing process when others use it. In her absence, have …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Kiantone – Town Clerk (2014M-273)
… Town of Kiantone is located in Chautauqua County and has a population of approximately 1,350. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Niskayuna – Water Operations (2013M-328)
… not record biannual water billings in the water receivable control account and failed to audit the Receiver’s financial … in a timely manner. Accurately maintain a water receivable control and periodically reconcile it with individual …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Batavia – Water and Sewer Operations (2018M-12)
… Objective Determine whether the Town properly accounted for water and sewer operations. Key Findings The Board did … Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with improvement …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39State Comptroller DiNapoli Releases Municipal Audit
… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… throughout the project pipeline that contributed to delays and higher costs, according to an audit released today by … in the MTA’s capital projects pipeline that led to delays and cost overruns,” DiNapoli said. “These are red flags that … fix. As the MTA strives to improve the system for riders and overhaul its operations, we hope it takes a close look at …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 95-11
… language employed and, if the words plainly and clearly express the sense of the framers, resort need not be had to …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… manage or enforce the county’s contract with Tindale Inc. for the operation of the county’s three golf courses, … but was amended to require Tindale to contribute $300,000 for a substantial clubhouse project at one course, and to … of the lack of oversight, Tindale did not perform or pay for a number of required contractual duties, as well as …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersDiNapoli: State Financial Condition Improving
… said. “The Governor and the Legislature deserve credit for that. On the positive side, a timely budget was enacted … of dollars in new debt and lump sum appropriations for the Executive and Legislature to use at their discretion, … Budget makes some of the settlement dollars available for infrastructure projects, including the Tappan Zee Bridge …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
To determine if the Department of States Division of Cemeteries sufficiently monitors notforprofit cemetery corporations to ensure fiscal stability and adequate facility maintenance
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceControls Over CUNY Fully Integrated Resources and Services Tool
… system implemented, and at that time, the projected date for project completion was October 2016. As of September 30, … systems, uses role-based access. Roles are created for the various functions at CUNY, such as the Admissions … certain operations that are assigned to these functions. For example, in the Admissions Office one of the roles would …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolState Police Bulletin No. SP-260
… Investigators Unit (BCI) – BU62 represented by NYSPIA who meet the eligibility criteria are affected. Background: … for the Holiday Bonus Payment. Employees who otherwise meet the eligibility criteria but are on an authorized leave … 2025 State Police Holiday Bonus Payment for employees who meet the eligibility criteria on 11/01/2025 as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-police