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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings opportunities for the period January … part-time staff, more than $87,000 in overtime costs could have been avoided. Additionally, we identified instances …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Tuition Assistance Program – College of Westchester
… for full-time students is $8,900 per semester and the school’s student enrollment as of the fall 2015 semester was … For the three academic years ended June 30, 2014, the school certified 4,090 awards totaling almost $7.4 million that were paid to the school on behalf of 1,590 students. We reviewed a sample of …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterSullivan County – Fiscal Stress (2013M-81)
… through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the southeastern part … 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s total 2013 … capital plan in their adopted budget. However, they do not utilize a multi-year financial plan for estimating …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s … policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … it was not comprehensive and the procedures included in the policy were not always adhered to. Authority officials …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the Commissioner of Education's Rules …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over financial … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B6-15-16)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2015-16 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not agree with bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The Town Board (Board) … The Supervisor did not maintain complete, accurate and up-to-date accounting records and has not filed the AUD for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and enforcement of parking ticket fines. The Village does not participate in the New York State Department of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… the general and highway funds. The Board does not perform a proper audit of claims. We found that certain claims lacked … claims prior to Board audit. Key Recommendations Establish a policy for the appropriate level of unexpended surplus to … itemized prior to being presented to them for audit. Do not pay any claims which have not been audited and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Newark School District Public Library – Board Oversight (2014M-54)
… 1, 2011 through August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of … vendor to access the Library’s bank account. … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Akron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department … 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Selected Aspects of Discretionary Spending
… in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Town of Pittsfield – Disbursements (2013M-82)
… the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. … Supervisor. The general and highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, … a gross amount of $13,600 to ensure that they were made for proper purposes and identified four employees − who …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Agencies Bulletin No. 1858.1
… of April 19, 2021 will have stop payments processed, the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions … to the OUF on April 21, 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksLaFayette Central School District – Reserves (2013M-387)
… and the Onondaga Nation Territory. It is governed by a Board of Education which comprises seven elected members. … general fund operating expenditures of approximately $19.4 million. Key Findings Four of the five reserve funds in the … funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-3872013 Year End Report
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board processes all payments from the Uninsured … under the Law. Payments from the Fund for Reopened Cases are processed by both the Board (compensation payments) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-report