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Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and … 1, 2013 through March 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No … members to the safety team. Adopt the safety plan annually by September 1 after holding a 30-day public comment period …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10State Agencies Bulletin No. 302
… as determined by analyses using Postal Service software. The report includes: Department ID, Employee ID, Name, and the non-bar code address, including zip code, as entered on the Personal Data 1 panel. The report also includes total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… state Department of Health (DOH) after an audit released in March 2022 exposed weaknesses in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Suffern – Budget Review (B8-15-13)
… a 16 percent property tax increase to finance the general fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there were unassigned fund deficits of approximately $2.4 million in the general …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-132022 Women’s History Month Celebration
… Month theme, “Women Providing Healing, Promoting Hope.” Watch a replay of the event. Select the Play icon below to …
https://www.osc.ny.gov/events/2022-womens-history-monthFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andVillage of Port Jefferson – Justice Court Operations (2020M-56)
… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and … Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash … 2016 deposit totaling $1,055 was missing and not credited to the Justice’s account until 10 months later. Code …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for … effective immediately. Agency Actions Agencies must verify the agency return address for all Department ID(s) associated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Berne – Board Oversight (2021M-77)
… B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… must submit an AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, … and Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate to use the advance account codes (59001-59005) on a cash advance reimbursement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts