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Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … showing budget-to-actual activity to assist the Board in monitoring the District’s financial condition. Adopt an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City of Glen Cove, located in … with unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the … ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not … by employees. The Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fishers Island Ferry District – Financial Operations (2016M-156)
… 2014 through April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in … in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an … Fishers Island Ferry District Financial Operations 2016M156 …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City … 10 capital projects totaling $6.9 million. Capital project expenditures for the last three fiscal years totaled … that show actual revenues and expenditures over the life of the project compared to the approved budget. Close …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256CUNY Bulletin No. CU-291
… Employees CUNY employees who are in an eligible title of Auto Mechanic, Auto Mechanic (CUNY) or Machinist Effective Date The increase … Job Data page. DATE CORRECTION from Bulletin CU-280: Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyCity of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Comptroller DiNapoli Releases Municipal & School Audits
… was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) … record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. South Otselic Fire District – Financial Activities (Chenango County) The … board members did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer … always provide adequate oversight of financial activities and did not complete mandatory fiscal oversight training. Had …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… of LaFayette Central School District , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … annual physical inventories conducted. Waterford-Halfmoon Union Free School District – Financial Management (Saratoga …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … the board received only one offer for the property, did not use a real estate broker to identify potential buyers and …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Tax Cap Below Two Percent
… Property tax levy growth for local governments with fiscal years closing Dec. 31 will be capped at 1.56 percent for 2021, according to State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, fire districts, 44 cities and 11 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts from Video Lottery Terminals (VLTs) at horse racing facilities. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsAdministrative Hearings
… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing …
https://www.osc.ny.gov/retirement/members/administrative-hearingsOpinion 89-16
… however, does not preclude a company from paying all or a portion of the tax to the fire department of which …
https://www.osc.ny.gov/legal-opinions/opinion-89-16