Search

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice … The Town of Indian Lake is located in Hamilton County and has a population of approximately 1,350. The Town, which …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Town of Russia – Financial Management (2014M-212)

… management for the period January 1, 2013 through December 31, 2013. Background The Town of Russia is located … financial management for the period January 1 2013 through December 31 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Horseheads – Financial Management (2015M-211)

… Town of Horseheads is located in Chemung County and has a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted … long-term financial plan must be monitored and updated on a continuing basis. …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Putnam Central School District – Fund Balance Management (2020M-27)

… all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The Board has not … review and update the District’s multiyear financial plan for actual operating results. Except as specified in Appendix …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Village of Maybrook – Financial Condition (2020M-54)

… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …

https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54

Town of Milford – Justice Court Operations (2014M-279)

… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Westfield, Town of – Financial Management (2013M-389)

… funds based on personal service costs. Account for all sales and use tax revenues in the town-outside-village …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018

… the Department of Motor Vehicles (Department) incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … by the Department, to ascertain the expenses it incurred in administering the Acts for the four State Fiscal Years …

https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Harford Fire District – Records and Reports (2016M-170)

… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)

… The Town of Camden is located in Oneida County and has a population of approximately 4.930. It is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82

Clarence Fire District – Purchasing (2016M-297)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Town of Brant – Justice Court (2014M-180)

… Audit The purpose of our audit was to review the Justices’ records and reports for the period January 1, 2012 through … The Board did not conduct an annual audit of the Court’s records, as required. Key Recommendations Prepare monthly … case files. Provide for an annual audits of the Justices’ records. …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… for Thursday at 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Attica Central School District – Financial Management (2022M-103)

… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). … improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… perform the Board’s claims audit responsibilities.As a result, claims were not always adequately supported or … policy For professional services were supported by Board minutes or contracts Exceeded available …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Village of Brookville – Board Oversight (2015M-45)

… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Greenville – Tax Collector (2020M-81)

… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Accounts Payable Advisory No. 22

… on a purchase order or voucher provides accurate year-to-date and life-to-date expenditure information.  This facilitates public accountability and provides useful information to contracting agencies and potential future bidders. …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

NY Full-Time Equivalent Employees Dashboard

…   NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the State of New York. This dashboard provides … quarterly data on the number of full-time equivalent (FTE) employees by agency since 2014.  About the Dashboard FTEs …

https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard