Search
Town of Westerlo – Selected Financial Activities (2013M-323)
… over the financial condition of the water district fund and Justice Court operations for the period January 1, … operating deficit. Furthermore, the water district fund owed the general fund a cumulative balance of $66,388 as …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… financial operations and the Highway Department’s payroll for the period January 1, 2014 through January 31, 2015. … five-member Town Board. The Town’s budgeted appropriations for the 2015 fiscal year are approximately $3.57 million. The … the cash receipt duties and did not provide oversight for receiving, depositing, recording and reporting cash …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mAkron Fire Department – Financial Activities (2014M-196)
… receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, admitted to … resulting in the arrest of three other individuals. In December 2019, one individual pleaded guilty to petit larceny while …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Shelter Island Union Free School District –Financial Condition (2014M-132)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Assessment and Collection of Selected Penalties
… Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… has established policies for disbursing restitution money retained in a victims’ trust fund, Department officials have …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSelected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … supporting documentation and formal approvals necessary for such costs. Key Findings We sampled 152 payments totaling …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … billed for all fuel used. For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Reports Third Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 … estate and real assets (8.52%) and credit, absolute return strategies and opportunistic alternatives (5.37%). DiNapoli … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… to OSC with the vendor responsibility documents; or A statement from the charitable organization that the … Executive Law or the Estates, Powers and Trusts Law. The statement must indicate the specific claim category under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 residents. The … documentation required to support the purchase. Follow-up on overpayments made to the office supply store and seek …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150CUNY Bulletin No. CU-724
… Deduction Code 897. Affected Employees All CUNY employees are affected. Effective Dates Payroll deductions for the 2022 … 3, 2021. Employees wishing to donate to Deduction Code 897 are advised to initiate the deduction using the online … page to initiate the deduction. Paper pledge cards are not available this year. OSC Actions OSC will end date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignTown of East Hampton - Budget Review (B21-7-11)
… revenue and expenditure projections in the Town’s tentative budget for the 2022 fiscal year are reasonable. … 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires municipalities that …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Civil Service. Our initial audit report, issued on June 6, 2019, sought to determine if CVS Health invoiced and remitted …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followState Comptroller DiNapoli Statement on Impact of a Late State Budget
… years to recover. The state Legislature and Governor are in the process of finalizing a new state budget. Many New … day and put in long, hard hours. For the workers that get paper checks or have payments set up on direct … the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a spending …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetPolice Property Room Inventory (2014-MS-4)
… [read complete report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg … audited had policies and procedures that were outdated and need updating. Property is not properly safeguarded, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Homer Central School District – Financial Condition (2013M-306)
… the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned in … the District’s actual needs based on historical trends or other identified needs. Review all reserve balances and … District property taxes, funding one-time expenditures or establishing and funding necessary reserves. … Homer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306