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Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … Key Findings The method of determining project benefits to be provided is not well-defined or required to be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … of claims, recording of claims, and information required to be maintained and reported to the governing body. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andGouverneur Central School District – Financial Management (2016M-351)
… to allocate indirect costs to the school lunch fund to reduce the excess fund balance and adhere to federal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Dunkirk – Justice Court (2013M-106)
… Key Recommendations Prepare an accountability analysis for all moneys held by the Court on a monthly basis. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of those …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4School Districts’ Energy Performance Contracts (2013-MR-1)
… review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
City of Long Beach Financial Condition and Cash Receipts from Recreational Activities 2013M48
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board: “Federal relief and … economy. But reserves must keep up with spending growth. New York City is in a better place than it was two years ago, …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… Concepts Charter School , Sherrill City School District and the Solvay Union Free School District . "In an era of limited resources and increased accountability, it's critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School and Municipal Audits
… (Broome County) Village officials do not periodically read all customer meters to ensure customers are accurately …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures … the amount of items purchased and sold for fund-raising events and reconcile those amounts to determine the expected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsAccounts Payable Advisory No. 35
… Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseMore About This Retirement Plan – Special 20- and 25-Year Plans
… Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e About This Publication …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Cambridge Central School District , East Quogue Union Free … their money is being spent appropriately and effectively.” Cambridge Central School District – Internal Controls Over … today announced his office completed audits of the Cambridge Central School District East Quogue Union Free …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits