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Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal … 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, which is composed of five …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Municipal Audits
… totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain … recreational fees, they did not always make remittances in a timely manner. Coeymans Hollow Fire District – Board … Coeymans Hollow Volunteer Fire Corporation was adequate in addressing what periodic financial reports the company had …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1XIII.10 Overview – XIII. Employee Expense Reimbursement
… as described in the following Sections of this Chapter: 10.A - Refunds Owed to the State by an Employee - Using a State-Issued Check 10.B - Refunds Owed to the State by an Employee - Using an Employee Check 10.C - Refunds Owed to the State by an Employee 10.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for … 1, 2011, to September 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by a Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Rapids Fire Company – Credit Cards (2023M-86)
… users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the … card purchases are supported and conduct a thorough review of the purchases prior to payment. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village 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 information technology controls …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… programs and services that support quality of life in our state, while also ensuring the long-term … of the state’s finances. “With two months left in the state’s fiscal year, tax collections remain relatively … through December. These funds should be used wisely in this shifting economic landscape, and I am pleased the …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these … at the Department Taxation and Finance with outliers in the areas of train fare, fuel and other miscellaneous … for one employee who separated from the Department in February 2011. We performed further audit testing and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding … it could have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … reduce future tax levies. Attend local government training on fiscal oversight and accounting. … Village of Spencer …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices … 1, 2011, through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter … based on the amount of available funds in the ASAP account. A federal agency may also place an “Agency Review” hold on the account which allows the federal agency to review the request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapState Comptroller DiNapoli Releases Municipal Audits
… personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security … next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 million in outstanding … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” DiNapoli said. “The … more closely to control expenses.” The 1.23 percent cap affects the tax cap calculations for 676 school districts and 10 cities with …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year