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Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. The Town is governed by … including cash and fund balance accounts, during 2012 in an attempt to correct errors. As a result, improper …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more … For the last three fiscal years the District reported that it exceeded the 4 percent statutory surplus fund balance … limit, however when unused appropriated fund balance is added back, surplus fund balance exceeded the limit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Central School District (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit period, the District could have reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… complete report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure … Determine whether Town of Wappinger Town officials developed adequate controls …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and … Determine whether the South Seneca Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Dalton-Nunda Central School District – Financial Management (2020M-92)
… fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved comprehensive … reserve plan. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and highway funds. Did not adopt a multiyear … of our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Berkshire – Town Clerk (2014M-230)
… Key Findings The Clerk failed to issue duplicate receipts or record the form of payment for any moneys collected. The … did not reconcile bank accounts with accounting records or reconcile amounts collected with what was owed to various …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Hammond – Town Clerk Operations (2014M-350)
… April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all … Record the payment date and type of payment on tax remittance stubs or duplicate receipts and retain …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Overview – When Employees Retire
… apply for retirement in order to start receiving their pension. To apply, by law, the appropriate application must be “filed with the Office of the State Comptroller” within a specific time period. … . As an employer, you can file a disability application on behalf of your employee, but other applications or …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewState Comptroller DiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort Ann … School District , Northeast Central School District and the Romulus Central School District . "In an era of … and effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) School officials effectively …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0Medicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Certain Medicare Part C Claims (Report 2013-S-35). … enrolled in Medicare, the federal health insurance program for the elderly and disabled. Under Medicare Part C, also … administer Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followOversight of International Offices (Follow-Up)
… Background Our initial audit report, which was issued on June 28, 2013, concluded that, while Empire State … made significant improvements in managing payments to foreign offices, it did not have an appropriate monitoring … investment projects, and created jobs as required by their contracts. ESD officials disagreed with our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followState Agencies Bulletin No. 1154
… Purpose To inform agency payroll officers of the usage of PayServ data in the SFS Travel and Expense Module Affected Employees Agency Travelers Effective … To inform agency payroll officers of the usage of PayServ data in the SFS Travel and Expense Module …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear … be a vital tool that allows decision-makers, such as town boards (boards), to set long-term priorities, work toward … adopt a multiyear financial plan, a fund balance policy or a reserve policy. As a result, officials continued to …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Comptroller DiNapoli Releases Municipal Audits
… of claims to be approved by the board for payment. Only the total amount of claims approved by the board for …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… meeting. “Investors have the legal right to know how corporate dollars are being spent in the political … proposal pending at eight other portfolio companies: Aetna Inc.; Express Scripts Holding Co.; Johnson & Johnson; NextEra … behalf of more than one million state and local government employees and retirees and their beneficiaries. The Fund has …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingOversight of Homeless Shelters
… responsible for monitoring Local Districts’ oversight and inspection of uncertified shelters, and for ensuring they … oversight of uncertified shelters, to ensure that inspection violations are addressed properly and timely and … and dangerous risks to shelter residents’ health and safety. These included fire and safety violations, rodent and …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43