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Chateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments … is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates … budget. District officials did not have written policies and procedures governing separation payments and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andState Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. Affected Employees Eligible Department of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the requirement for … To explain procedures for processing Veterans Program Incentive Award payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 State of the City address …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Free School District (District) officials secured user account access to the network and shared network folders to … (PPSI). Key Findings District officials did not adequately secure user account access to the network and shared network … belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… about $318,000 were deposited between 91 and over 200 days after they were received. Monitor State aid payments to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Town of Danby – Claims Processing and Procurement (2022M-127)
… report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition when … resulting in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were … Determine whether the Town of Danby Town Board Board sought competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… Yorkers and small businesses, boost wages for health care workers, make green investments and extend relief programs to … Yorkers and small businesses boost wages for health care workers make green investments and extend relief programs to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Village of Lyons Falls – Financial Management (2013M-393)
… in Lewis County and is governed by four Trustees and a Mayor, which comprises the elected Board of Trustees. The … fund balance remaining at year end, which helps determine how much is available to fund next year’s operations. Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Copiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. … or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Tupper Lake Central School District – Records and Reports (2021M-14)
… was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Suffern – Budget Review (B21-6-2)
… we estimate the total 2021-22 collections for sewer rent revenue will be approximately $2.25 million, which is … Village officials should carefully monitor the sewer rent revenue and make adjustments to the budget as needed … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a … Buffalo Academy of Science Charter School School Building …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158State Agencies Bulletin No. 1795
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … and/or limited to the Governor’s Salary cap limit of $225,000 are affected by the overtime limit change. All … and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
Altona Volunteer Fire Company Inc Financial Operations 2016M201
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases Municipal Audits
… authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
… 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 Supervisor and four Board members. The Town’s 2014 budget totaled $1.2 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355