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Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief … by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The Town receives … a tax relief rebate program without a special act from the State Legislature. The Supervisor reviewed and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Carmel – Selected Financial Activities (2015M-201)
… and services. The Recreation Director did not ensure that records were properly maintained and did not deposit receipts … Require the recreation department to maintain sufficient records to allow for receipts to be easily traced and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Byron – Procurement (2024M-11)
… procurement policy. Had Town officials complied, they may have saved money by using a State fuel contract and may have … for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Matt Lee Fire Company is a volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, which is … March 31, 2012, the Company received approximately $45,000 in revenue including $20,800 in foreign fire insurance …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Accidental Disability – Article 14 Benefits
… reduction begins at age 62. The benefit is also subject to full escalation. Learn more about escalation. Filing You, …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the period January 1, 2011 to August 31, 2012. Background The Town of Mansfield is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Comptroller DiNapoli Releases Municipal Audits
… Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Town of Newfield – Selected Financial Activities (2013M-2)
… of water processed with the amount billed and identify and remedy potential causes of significant discrepancies in a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362North Greenbush Common School District – Budgeting (2016M-112)
… the District’s unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Steuben County – Court and Trust Funds (2024-C&T-4)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Comptroller 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/2015/10/comptroller-dinapoli-releases-municipal-audits-0Town of Esperance – Fund Balance (2016M-405)
… a fund balance policy. Key Recommendations Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … the MIR Date . This guidance is in place through June 24, 2021 … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… which comprises 10 members who represent property owners in the DIBID, five members who represent commercial tenants, … members, one County member, and four non-voting members. In 2011, the DIBID received $347,875 from special assessments … $176,901 from promotional events, and received $91,000 in government funding, for a total of $615,776 of total …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… of dollars in operational risks have been created by the funding hole, but we still do not yet know if or when … slowed or suspended capital projects due to a lack of funding. It must update its capital project dashboard to … schedules and budgets will be changed by the capital funding gap and which projects can’t move forward until …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-plan