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Cayuga County – Court and Trust Funds (2024-C&T-5)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … is maintained as required by law. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 18, 2024; 717 days … concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases School Audits
… Central School District , Oriskany Central School District and the Vestal Central School District . "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/2017/08/state-comptroller-dinapoli-releases-school-auditsTown of Pleasant Valley – Financial Management (2024M-158)
… not consider historical or known revenues and expenditure trends when preparing annual budgets. As a result, revenues … estimates based on available current data and historical trends. Develop a plan to use excess fund balance to benefit …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of … is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-38615-Day Prompt Payments for Small Businesses
… 31, 2017, New York State must pay each qualified small business within 15 days after receiving: (1) the good or … If payment is made after 15 days, the qualified small business may be entitled to interest. To be eligible, you … you can start to create and submit electronic invoices the business day after you sign up. Certify that you’re a …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… the special education tuition rates based on financial information, including costs, reported by providers on their … in various other than personal service costs, such as vehicle and food expenses, and $246 in personal service costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesVillage of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to … To determine whether security over the Hudson RiverBlack River Regulating Districts District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for … against the use of such a clause, providing a vendor with the unilateral right to terminate a contract can create … be provided. In short, such a clause provides the vendor with the ability to walk away from its obligations under a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized … consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… received monthly budget status reports throughout the year, but did not address negative balances in budget line …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Schaghticoke – Budgeting (2013M-239)
… funds to finance town-wide general, and certain water and sewer district operations, and continually adopted budgets … town-wide general fund, two water district funds and one sewer district fund. Town officials stated they appropriated … fund balances in the town-wide general and water and sewer district funds and adopt future budgets with less …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Comptroller Thomas P. DiNapoli said. "This should serve as a warning to those who would blur the line between their … Mayfield, who was the elected town clerk, pleaded guilty in September to fourth degree grand larceny, a class E felony. From 2011 to 2015, she pocketed more than $27,000 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
… transactions for Elevator Mechanics may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsTown of Potsdam – Justice Court (2014M-014)
… criminal, civil and small claims cases brought before it. The Town Justices’ (Justices’) principle duties involve …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Lockport – Fuel Inventory (2025M-54)
… intended to provide. The Clerk did not ensure fuel card assignments were accurate and updated. As a result, fuel … way to identify questionable fuel usage and can help Town officials ensure that fuel is not used for other than Town … in the tanks to the amount in the fuel system would help officials detect potential leaks and confirm the fuel system …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54