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Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … through May 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a … made an interfund advance of $20,000 to the general fund during the 2011-12 fiscal year. The sewer fund remained in …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Comptroller DiNapoli Releases School District Audits
… who used the district’s IT assets. In addition, personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsTravel Advisory No. 15
… Effective August 20, 2021, the temporary eligibility for full personal vehicle mileage reimbursement is no longer … Section 4 – Employee Travel Expense Reimbursement, the Office of the State Comptroller’s (OSC) Travel Manual and … Please see below for additional information. AC 132-S Certification Signature: In accordance with GFO Chapter XIII, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsState Comptroller DiNapoli Releases Municipal Audits
… the co-director’s child attended the after-school, soccer and summer recreation programs for free, without full … recorded and deposited in a timely and accurate manner. City of North Tonawanda - Financial Condition (Niagara … adopt structurally balanced budgets, properly monitor the city’s financial operations or take appropriate actions to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsTown of Thurston – Financial Management (2013M-280)
… and documents of the Town Supervisor, Town Clerk, Tax Collector and Town Justice in a timely manner. The Board had … of the 2011 or 2012 fiscal records of the Town Clerk, Tax Collector and Town Justice as of the end of audit field work. … policy and develop procedures to determine the appropriate amount of fund balance the Town should maintain. Require and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280User Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system … only academic medical center in Central New York, consists of four colleges, a research enterprise, a clinical system, … more than 200 applications that contain a broad range of sensitive and personal information that is considered …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsRochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department pursuant to language included in the State’s 2020-21 budget bill. Key Findings We commend …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 2216
… 2024 Amount Hazard Duty CSEA Straight Time (HZ3) $0.90/hour $1.00/hour Hazard Duty CSEA Overtime (HZ4) $1.35/hour $1.50/hour Hazard Duty PST Straight Time (HZ1) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over information technology (IT) for the period January 1, 2012, to April 30, 2013. … County, has a population of approximately 7,300. The Town is governed by an elected five-member Town Board which …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Town of LaGrange – Selected Financial Activities (2013M-107)
… that back-up data is kept at an offsite location. Use web filters to limit internet access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Taxes and Interest
… funds. Interest is paid for a period of five years from the date we receive the property. The interest rate is set by … In most cases, claims for securities will include any dividends or accruals that have been earned by the security … we received it. We’re required by the federal government to report certain types of payments to the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestState Comptroller DiNapoli Releases School District Audits
… operating surpluses totaling more than $1 million over the last three fiscal years, expenditure increases are outpacing … have hired a special education teacher which has allowed them to offer an additional class in-house. Officials … were paid incorrectly for credit hours earned. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Russia and Schuyler County . “In today’s fiscal climate, budget transparency and … center director did not record all receipts or remit funds in a timely manner. Finally, $552,449 in purchases of goods or services were made without quotes, …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… which is a division of New York State Homes and Community Renewal, provides up to $40,000 in grants to existing and … such as bonuses. New York State Homes and Community Renewal agreed with the audit findings. Their responses to … on housing include: New York State Homes and Community Renewal: Low Income Housing Trust Fund Program Division of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersCaton No. 1 Fire District – Financial Oversight (2013M-262)
… and separate from the Town of Caton and Steuben County in which it is located. The District is governed by an … and submit the 2012 AUD and did not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 totaling more than $31,000 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Dunkirk – Community Development Block Grant Management (2012M-146)
… June 13, 2012. Background The City of Dunkirk is located in Chautauqua County and has a population of approximately … March 31, 2012, the City has received over $2 million in CDBG grant funding. Key Findings City officials have … is that some of these transactions have been recorded in a manner to apparently hide the true nature of the …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… first two years of the lease doubled the cost for the same space, it is questionable that the District has been paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m