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Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
Village of Cayuga Heights Board Oversight 2014M292
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292Town of Sand Lake – Justice Court (2015M-121)
… through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121State Agencies Bulletin No. 1883
… will increase to $290,000 for the 2021 calendar year. Effective Dates Effective as of Administration checks … to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will automatically stop ORP contributions when … resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5State Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditTown of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Glens Falls City School District - Financial Management (2019M-12)
… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently … District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not … Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off debt or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … Determine whether student enrollment and billings to school districts of residence are accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… the health insurance program. In addition, five received Medicare Part B reimbursements totaling $10,560 that they … of accrued leave above the carryover limit without Board approval. Key Recommendations Review and update the different … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were overfunded. The approximately $1 … in debt payments made by the District during the three-year audit period. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Southside Academy Charter School - Enrollment and Billing (2019M-70)
… for the errors made on billings. School officials agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not file the Town’s 2016, 2017 and 2018 annual update documents (AUDs), which are required annual financial …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… condition for the period January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is … condition for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of Great Valley – Town Clerk (2014M-29)
… Key Recommendations Issue duplicate receipts when no other form of receipt is available. Deposit all collections in the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29State Comptroller DiNapoli Releases Municipal Audits
… , City of New Rochelle , Suffolk County Community College , Village of Trumansburg and the Town of Webb . "In … inspection reports, as required. Suffolk County Community College – Information Technology (2018M-130) Although the … managing access to the network and the information system, college officials did not enforce the policy. The college has …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-174
… Immediately Background Although it is not always possible for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in … periods retroactive without justification. This allows for a total of 60 business days (the current pay period plus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesComptroller DiNapoli Releases Municipal Audits
… 2010, 2011, 2012 and 2013. Village of Clinton – Financial Management (Oneida County) The village board has not provided … (Orange County) Village officials did not collect late fees totaling $3,600 for 155 bills because they allowed an … payment period and also did not collect one percent late fees after 60 days. Village officials also did not bill two …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… 2010, 2011, 2012 and 2013. Village of Clinton – Financial Management (Oneida County) The village board has not provided … (Orange County) Village officials did not collect late fees totaling $3,600 for 155 bills because they allowed an … payment period and also did not collect one percent late fees after 60 days. Village officials also did not bill two …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Climate Action Plan
… the Decarbonization Advisory Panel , which he created with Gov. Cuomo. The Plan incorporates many of the Panel’s …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-releases-climate-action-planComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire … Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2