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Comptroller DiNapoli Releases Municipal Audits
… – Financial Condition (Rockland County) From fiscal year 2008-09 through 2011-12, the board adopted unrealistic … officials monitored budgets and operations throughout the year, resulting in available surplus funds at the end of 2013 …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Village 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 … capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Agencies Bulletin No. 1795
… regarding the calculation process can be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Milford – Financial Condition (2013M-355)
… of our audit was to assess the Town’s financial condition for the period January 1, 2012 through August 27, 2013. … Background The Town of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town … from the town-wide general fund to finance operations for the part-town highway fund in 2013. This interfund …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. … expenses unless stipulated by agreement. Ensure that all employees receiving dependent care reimbursements are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.5 million. Key Findings The … trends or other identified analysis. Ensure that year-end encumbrances relate to the fiscal year that they are recorded in and avoid recording invalid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGenesee 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-7Village of Suffern – Budget Review (B25-6-4)
… operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Elmira – Financial Condition (2015M-226)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through August 12, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 were approximately $3.63 million. Key Findings Town … Develop and adopt a multiyear financial plan for long-term operating and capital needs. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… comply with its charter, which only authorizes transfers from surplus funds to other funds. The Council has not …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Unified Court System Bulletin No. UCS-234
… and Supreme Court Reporters within the City of New York in bargaining units TD and SG are now eligible for existing … for enrollments, cancellations, and/or changes in a biweekly file. Agency update is not available for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-234-new-voluntary-insurance-deduction-codes-association-surrogatesContributing Toward Your Retirement – Article 14 Benefits
… to contribute 3 percent of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If you are employed by more … one participating employer, once you join the Retirement System, all salary and service earned in connection with all …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementTown of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301