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Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… for fixed assets. Key Findings ONC BOCES officials did not properly monitor and account for 66 percent of the 76 … We found: 30 assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not added to the inventory list. Three assets totaling more than $6,000 …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Purchasing (Erie County) The purchasing policy does not require the solicitation of multiple quotations or use of … also include a tax overlay in the adopted budget and will have to adopt the proposed local law to override the tax levy …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… with chronic budget strain," said DiNapoli. "Looking to the future, local officials should exercise fiscal caution … York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of 1,043 … ult/files/local-government/documents/pdf/2020-04/2016-munis-not-filed.pdf For a list of persistent non-filers – those …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. Key … measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of … for all money collected. Department officials can continue to improve actions to enforce past due amounts from offenders …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32State Comptroller DiNapoli Releases Municipal & School Audits
… Reports (Schuyler County) The former clerk-treasurer did not make cash deposits in a timely manner or properly record … she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … were not needed or disabled. Most of these accounts should have been disabled in February 2021 when the district updated …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for … Findings The Town’s accounting records and records were not properly maintained. As a result, officials have not received the accurate and timely information …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258City of Troy – Budget Review (B17-5-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law requires all … obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … fiscal year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Violation Operations (Fulton County) City officials have not established sufficient procedures for pursuing the … 61 percent of total parking violations. The city could have collected an additional 1,757 parking violations …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … years. In addition, fire department time and attendance records were not always accurately maintained. Town of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Town of Otto – Town Clerk and Tax Collector (2012M-214)
… reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment after the penalty free period. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 1372
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee Increase. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseCounty of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year … reasonable. Background The County of Rockland is located in the downstate area and is bordered by Orange, Putnam and … that the significant revenue and expenditure projections in the proposed budget are reasonable, except for the …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, it did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Determine whether the Board provided adequate oversight of procurement and claim processing. Key Findings The Board … with nine professional service providers paid a total of $968,545 during the audit period. The Director for … … Determine whether the Board provided adequate oversight of procurement and claim processing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mState Comptroller DiNapoli Releases Municipal Audits
… the board cannot ensure the loan proceeds were used to further the corporation’s mission. Revolving loan fund … guidance was not developed for loan project eligibility, how loan applications should be reviewed or approved, … loan funds were used for approved purposes and goals, or how collections should be enforced. Village of Hewlett Neck – …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Charlton – Procurement (2022M-5)
… always retain copies of other government contracts used to procure goods and services. Key Recommendations Follow the … and have initiated, or indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Foreclosure Update From a Local Government Perspective
This brief focuses on prolonged foreclosure activity in New York State and the challenges facing local governments and communities in the wake of the foreclosur
https://www.osc.ny.gov/files/local-government/publications/pdf/foreclosure0416.pdf