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Village of Quogue – Justice Court (2015M-18)

… $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The Court had bail money totaling $35,955 on deposit, of which only $8,550 … analyses. Key Recommendations Identify any held bail money not related to active cases and disburse it to the …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Campbell-Savona Central School District – Budget Review (B2-13-12)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Campbell-Savona Central School District, located in Steuben County, issued debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Town of Humphrey – Financial Management (2013M-116)

… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Clarence Public Library – Audit of Claims (2016M-355)

… from the Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member … $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Town of Hempstead – Budgeting (2021M-169)

… complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and effectively … Determine if the Town of Hempstead Town Board Board adopted realistic budgets …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Lyons Central School District – Payroll 2022M-71

Determine whether Lyons Central School District District officials ensured the District accurately paid employees salaries and wages

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former Director …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Town of Coeymans – Financial Condition (2015M-184)

… when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing …

https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Islip Fire District – Financial Condition (2020M-25)

… plan for the funding of and spending from reserves. In addition, the Board transferred unavailable funds to its … from reserves totaling $841,477 that were not included in the budgets. Key Recommendations Review financial reports … that addresses the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Town of Castile – Tax Collection Remittance (P1-24-23)

… within the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and … required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The Town …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … Determine whether the Town of Middlebury Town Tax Collector remitted all …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)

… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and

Town of Evans – Board Oversight (2016M-2)

… The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop a …

https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2

Comptroller DiNapoli Releases Municipal Audits

… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 1299

… Purpose To inform State agencies of the new procedure that must be communicated to certain employees to … To inform State agencies of the new procedure that must be communicated to certain employees to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-local

Credit for Military or Additional Service – State Police Plan

… be able to receive credit toward your retirement benefit for military service or other public employment. Military … eligible to purchase credit toward your retirement benefit for your military service. Military service is creditable … military service was before or after you joined NYSLRS. For more information, visit our Military Service Credit page …

https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-service