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Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … enforce unpaid tickets or report transactions to DMV in a timely manner. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… all Town officials and employees who received or disbursed money during the year. Key Recommendations Develop policies … all other officers and employees who received or disbursed money in the previous year. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158State Comptroller DiNapoli Releases Municipal Audits
… and collection duties or establish compensating controls. In addition, late penalties were not properly assessed on … were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling … officials did not provide IT security awareness training. In addition, the authority did not have adequate online …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 collections totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… middle-class New Yorkers and small businesses, boost wages for health care workers, make green investments and extend … through the formal rainy day fund reserves is essential for sustaining services that New Yorkers rely on and … middleclass New Yorkers and small businesses boost wages for health care workers make green investments and extend …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Village of Lyons Falls – Financial Management (2013M-393)
… the Board’s management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. … $352,000. Key Findings The unexpended surplus funds in the Village’s general fund increased nearly $200,000 … 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 percent of next year’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Town of Norwich – Justice Court (S9-14-3)
… collected 1,924 payments totaling approximately $155,600 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the … that tickets are properly reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Review of Growe Technologies Inc.
… and paid reasonable prices for those services. Background In January 2009 through federal legislation, the Centers for … health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn … IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered into a subsequent, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… growing housing costs and federal pandemic aid coming to an end. “The city needs federal funding and policy changes … I commend the Mayor’s proposals to help keep New Yorkers in their homes. “Going forward, reducing spending will be … than projected revenues and city savings initiatives have helped balance the budget through fiscal year 2025, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressChateaugay Central School District – Leave Accruals (2016M-149)
… in Clinton County. The District, which operates one school with approximately 550 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
East Rochester Union Free School District Financial Management and Separation Payments 2016M97
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLiberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … did not adequately secure user account access to the network and shared network folders to help safeguard PPSI. As …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andState Agencies Bulletin No. 1795
… (7U), New York City Teachers Retirement System (7S), and New York City Education Board Retirement System (7T) for … is $17,067.00. Affected Employees Tier 6 NYCERS, NYCTRS, and NYCBERS members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $225,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCampbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Genesee County – Court and Trust Funds (2024-C&T-7)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7