Search
Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … Accordingly, the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Chautauqua – Fiscal Stress (2013M-220)
… Key Findings The Board did not develop reasonable budget estimates for the general town-wide fund and did not properly monitor and control actual activity against those estimates, allowing appropriations to be over-expended. The … Monitor the actual revenues received against the revenue estimates in the adopted budgets and make amendments, as …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the … Key Findings The recreation director did not remit all cash collected at the concession stand, totaling $12,229 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Wayne – Justice Court (2013M-52)
… the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of … within 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… of our audit was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to September 30, 2012. … The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and $43,865,900 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Allegany – Vehicle Fuel (2012M-308)
… seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. Had the Village …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Gowanda – Procurement (2013M-175)
… and $445,993 for the water fund. Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… publication for the member’s tier and retirement plan should be carefully reviewed before a DRO is drafted. … may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance … a customized proposal based on a member’s tier, retirement plan and retirement status using specific information the …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… of 6,200. The Town Board comprises a Supervisor and four council members. The Town’s budgeted expenditures for 2013 … not maintain separate accounting records for each special district. The bookkeeper could not provide the Board with … or special district. The Town did not file the required annual financial report for 2010, 2011 or 2012 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Broker Search for Internal Equity and Fixed Income
… approval of any broker as eligible to execute transactions for the Fund, the Fund will require background checks of key … and employees of the broker who are directly responsible for the Fund relationship. Upon request, the designated … background investigation process will also be required for any changes in primary or secondary coverage following a …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeTaxable Travel
Purpose We examined travel expenses a New York State Homes and Community Renewal HCR rent inspector incurred during calendar years 2014 2015 and 2016 Thes
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelSelected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the spectrum of … as we continue to build on the gains we have made in recent years and look for innovative opportunities that … graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. About the New York State …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerState Comptroller DiNapoli Releases Municipal Audits
… audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the New York … could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending at Open … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… personal, private and sensitive information (PPSI) policy. In addition, county officials did not provide cyber security … communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau County) The … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Philipstown – Financial Management (2024M-100)
… Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit period, the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… receive Agency support include State mortgage and sales tax exemptions, real property tax abatement and low interest bonds. The Agency reported …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored … Determine whether Tioga County County Department of Social Services Department officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162