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Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax … with realistic estimates for revenues that are based on historical and current information and develop realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Richmondville – Disbursements (2012M-178)
… the payroll process verifies that all employees are paid at documented Board-approved pay rates and that withholdings … Ensure that all the claims are listed on an approved abstract and audited by the Board, prior to payment, unless …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Monticello Joint Fire District – Fiscal Operations (2017M-80)
… of the State, distinct and separate from the Town of Thompson and Village of Monticello in Sullivan. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… Treasurer discarded the original student ledgers and replaced them with versions she created. Disbursements were … accounts and properly report their activity to the Board monthly. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andRye City School District – Payroll (2024M-2)
… complete report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured … Determine whether Rye City School District District officials ensured overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll … written disbursements policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Albion – Supervisor’s Records and Reports (2024M-111)
… – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Albion Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111What's New
… about the latest changes and initiatives for reporting unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Comptroller DiNapoli Releases Municipal Audits
… Croton-on-Hudson , Town of Dannemora , East Islip Public Library , County of Franklin Solid Waste Management Authority … , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget … residents living outside of the village. East Islip Public Library – Cash Receipts (Suffolk County) Cash was not always …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The … To determine if the Department of Agriculture and Markets adequately oversees the seizure of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsTown of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other … and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk … approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided with hours worked at …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOpinion 98-8
… procedures of section 162[4][b] of the State Finance Law. You ask whether a town is required to obtain microfilming …
https://www.osc.ny.gov/legal-opinions/opinion-98-8State Comptroller DiNapoli Releases Audits
… prior to application approval; DFS could not support its verification of applicants’ tax obligations; licensees were … and that the District has generally taken appropriate steps to secure processes and systems used to accept credit …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… LaFayette Central School District and the Mount Pleasant Cottage Union Free School District . “In an era of limited … deficits for the past three fiscal years. Mount Pleasant Cottage Union Free School District – Financial Condition … Central School District and the Mount Pleasant Cottage Union Free School District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… were $544.8 million, or 12.7 percent, above December 2019, due in part to an additional day of withholding in … year in December, down $86.6 million, or 5.5 percent, from 2019. State Operating Funds spending through the first nine …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address … are operational and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit … for the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsEmpire BlueCross – Overpayments for Physician-Administered Drugs
… Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … benefits plan for NYSHIP, covering nearly 1.1 million of these members. Civil Service contracts with Empire … BlueCross (Empire) to administer the Hospital Program of the Empire Plan. Empire processes and pays claims for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsSullivan County – County Jail Operations (2013M-33)
… the period January 1, 2011, to October 5, 2012. Background Sullivan County is located in the southern part of New York … Sullivan County County Jail Operations 2013M33 …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Town officials on their use of these moneys to reduce the tax levy and build fund balance, we urge the Board to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-power