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Town of Leicester – Financial Management (2025M-2)
… of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly establish …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Oakfield-Alabama Central School District – Procurement (2024M-103)
… public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling … last five years for six professional service and insurance coverage purchases totaling $601,511. As a result, there is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … The central treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… (Golf Course) recorded, deposited, remitted and reported collections accurately and in a timely manner and whether the collections were supported. Key Findings The County’s … not always record, deposit, remit documentation and report collections accurately and in a timely manner. As a result, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Orleans County – Court and Trust Funds (2024-C&T-6)
… filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% in November compared to the same month … New York City accounting for 61.5% of the increase. “Local sales tax growth in November was a bit stronger compared to … Local sales tax collections in New York state increased by 3 in …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Genesee County – Court and Trust Funds (2024-C&T-7)
… filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Avon Central School District – Financial Management (2024M-75)
… the District’s reserve for unemployment expenditures will cover annual expenditures for 344 years and the debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices … verified data and meet economic criteria before approval of projects. Develop procedures to monitor projects and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… recommendations included in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 … nor York College had adequate internal controls over time and attendance for Public Safety officers. No one was … worked by Department of Public Safety (Department) staff, and officers could alter time cards by writing over time …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Veteran-Owned Business Act (Act) was signed into law on May 12, 2014 to encourage and support eligible …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Resources for Local Officials
… and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsBloomingburg Fire Company #1 – Disbursements (2013M-83)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s disbursements for … The purpose of our audit was to evaluate the internal controls over the Companys disbursements for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83State Agencies Bulletin No. 2401
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … salary factors. Dues for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … (code 475) are 1.3% of biweekly gross salary, not to exceed $36.13 per paycheck, and exclude overtime. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseCity of Newburgh – Budget Review (B6-14-25)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, … deficit in the City’s general fund as of December 31, 2010. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25