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Town of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not provide …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… was to review Board oversight of financial operations and information technology controls for the period June 1, … is located in the Town of Livonia in Livingston County and has a population of approximately 1,400.The Village is … each month for use in monitoring revenues, expenditures and reports for cash balances and cash flow. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The … parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. … $3.4 million derived from billing area school districts for resident pupils and from certain State and Federal aid …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … Fire Commissioners. General fund budgeted appropriations for the 2017 total approximately $1.1 million. Key Findings The Board engaged professional service providers for managing various facets of the District’s Length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive … we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Philipstown – Financial Management (2024M-100)
… report – pdf] Audit Objective Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed … the audit period, the Town’s residents paid $2.4 million of the GLWD’s costs that only benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, … of the people of the State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by the Sullivan …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programState Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 953
… page. Background The General Comments page is available for all Payroll users to store or communicate supporting … page when additional information is required by OSC for processing a transaction. The General Comments page may also be used by agencies for internal record keeping purposes and is used by OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesTeacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… if restitution payments were adequately safeguarded and whether probation supervision fees were being collected … Background Madison County is located in central New York and has a population of approximately 73,000. It is governed … agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… year totaled $686,730. Key Finding Village officials do not adequately monitor water operations. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148