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Town of Clare – Fiscal Stress (2013M-317)
… 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Wilson –Purchasing (2014M-077)
… officials to solicit quotes or competitive bids, depending on the amount of the purchase or public works contract. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077City of North Tonawanda – Financial Operations (2012M-203)
… 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The … did not review the fire companies’ fundraising events held in 2011 because none of the fire companies provided the City … the City with materials and supplies totaling $140,703 in 2011. We found that for all 24 claims tested, department …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… appropriations totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from … claims to the Board for audit and approval. The Treasurer does not have access to or custody of the funds maintained in … Without having taken an oath of office, the Treasurer does not have the authority to sign checks on the behalf of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Oversight of Nurse Hiring and Retention (Follow-Up)
… in our initial audit report, Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the Program The New York City Health and Hospitals Corporation (Health and Hospitals) is a public benefit corporation created by the … in our initial audit report Oversight of Nurse Hiring and Retention Report 2017 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… or whose property they might damage as a result of an accident. Department activities relating to the Acts fall … the Compulsory Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Cherry Valley – Budget Review (B4-14-21)
… position. The Town has adopted a local law to override the tax levy limit in 2015. This local law allows the Town’s preliminary budget to include a tax levy of $779,117, which makes the 2015 tax levy an increase of 4 percent over the 2014 tax levy of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21NYS Common Retirement Fund Reports First Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2021-22 … swings. We are one of the best funded retirement systems in the nation because we look ahead and manage risk.” The … June 30, 2021, the Fund had 53.68% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2021/08/nys-common-retirement-fund-reports-first-quarter-resultsCollege at Buffalo – Selected Employee Travel Expenses
… period July 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesCharlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Huntington – Payroll and Legal Services (2013M-28)
… The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … The Town of Huntington is located in Suffolk County and has a population of approximately 191,000. The Town Board … consists of five elected officials, the Town Supervisor and four Board members. Total Town expenditures for the year …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… The purpose of our audit was to determine if the Board and Supervisor provided adequate oversight over Town financial operations, accounting functions and information technology to properly account for and safeguard Town assets for the period January 1, 2010, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… are approximately $3.2 million. Key Findings The Board has not adopted policies establishing responsibilities and duties … of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no … records or physical inventories completed. Three employees have access to all financial software functions enabling them …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic … There are several steps entities can take to improve their ability to quickly restore electronic …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Comptroller DiNapoli Releases School Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … that claims are sufficiently documented and supported, are for legitimate district purposes, and are audited and … instead of 2 percent. The district treasurer was paid for leave time she was not entitled to which was valued at …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, State Comptroller Thomas P. DiNapoli announced … million from April of last year. “The strong collections in April show that the economy is gaining steam, thanks in …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected Board …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132