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Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Comptroller DiNapoli Releases School District Audits
… – Textbooks Loaned to Nonpublic School Students (Rockland County) The district did not have adequate systems in place … Community Charter School – Non-Payroll Disbursements (Monroe County) The board did not adopt or enforce adequate …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… with each service provider for the LOSAP. Enter into a new custodial agreement to include only bank and trust …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about … The Board aggregately over-estimated revenues for mortgage tax by $154,157 and the rental of real property by $77,580 in …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Agencies Bulletin No. 953
… Purpose To inform agencies of changes to the General Comments page. Background The General Comments page is available for … the General Comments page so that when a new General Comment is entered into an employee’s record, the Comment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to … Bargaining Units 01, 21, 31, 61, 81 and 91 Effective Date(s) Pay Period 18L (Administration), paychecks dated 12/27/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesWayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for … were audited prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted … claims. Periodically review and determine the necessity of telephone and Internet services for usefulness. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… The population, number of businesses and household incomes in the … cannot relent in our efforts to bring stable, well-paying jobs to Jamaica and ensure that homeowners throughout …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotState Agencies Bulletin No. 1073
… Purpose To notify agencies of a new error code on the Control-D Report NPAY766 – Employee Address Not … concise instruction below. OSC Actions The NPAY766 Report is run weekly for Administration and Institution employees … this address. SECONDARY NUMBER DID NOT MATCH Verify the suite number or apartment number. INPUT ADDRESS MATCHED TO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 99-10
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2005-6
Whether a town may donate monies to sponsor a symposium on violence by teens in the community to be conducted and hosted by a parochial school
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and found that despite high availability, one in four households had no cable, fiberoptic (FTTP) or digital … and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without … funds for the state from the Infrastructure Investment and Jobs Act is being spent through the State’s ConnectALL …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nyc