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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting … Take action to recover the missing funds identified in this report. Develop and include internal controls in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lakeland Fire District – Travel and Conference Costs (2013M-145)
… 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected … that expenditures were properly supported. This resulted in: The payment of $15,041 in questionable travel costs which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145SUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel … audit period, as well as other outliers. As a result of this analysis, we selected one State University of New York …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesCity of Yonkers – Budget Review (B6-15-16)
… costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2015-16 fiscal year. With … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding debt …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16SUNY Bulletin No. SU-170
… M/C employees in Bargaining Unit 13 Background Chapter 10 of the Laws of 2008 which implemented the agreement between the State of … of 7/1/10. Subsequent Rows Agencies must submit Pay Rate Change transactions using the Action/Reason code of PAY/CSL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidentialUse of Federal Funding for Election Technology and Security
… Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered … the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County Boards). Congress passed …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityTown of Lindley – Financial Management (2012M-226)
… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period … 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … underestimated budget revenues in previous years and did not adopt a policy to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
Village of Spencerport Financial Management 2013M134
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Akron Fire Department – Financial Activities (2014M-196)
… April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The … found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In … admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit card debt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Village of Maybrook – Financial Condition (Orange County) The board did not adequately manage the village’s financial … financial records was not performed since 2012, and the length of service awards program that started in 1990 was …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Town’s operations and finances. The Town’s 2013 operating fund budgets total $116.7 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Background Albany County is located in eastern New York State and has a population of approximately 303,000. The … has established policies for disbursing restitution money retained in a victims’ trust fund, Department officials … restitution in the victims’ trust fund to a nominal amount by making more timely disbursements to those victims who have …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… and real assets (13.43%) and credit, absolute return strategies, and opportunistic alternatives (6.24%). The …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town Supervisor … in a timely manner. Establish cash accountability by comparing recorded liabilities to available cash on a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Operating transfers constitute legally-authorized transfers from a fund … are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the fund from which … most cases the transfers are transacted on request of the Budget Director by OSC’s Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… asset allocation.” The Fund is the third-largest public pension fund in the country and remains one of the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionWainscott Common School District – Financial Condition (2013M-268)
… Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … of funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataRoosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40