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Brentwood Public Library – Leave Accruals (2018M-26)
… Purpose of Audit The purpose of our audit was to determine whether … Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Opinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. HISTORIC PRESERVATION -- Town Building (use of to display historical material) -- Public Museum …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… made prior to Board approval. Had the Board authorized the payment of certain allowable claims pre-audit, more than $1.2 … those exceptions authorized by resolution and allowed by Law, prior to having the Treasurer pay the claims. Establish … the Treasurer to pay claims for allowable exceptions under Law prior to audit by the Board if it intends to permit such …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mSaratoga Springs Public Library – Claims Processing (2014M-351)
… Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, … 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Opinion 89-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Town of Bergen – Town Supervisor (2024M-30)
… – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … of $130,000 in payroll expenditures from the Byron-Bergen Library (Library). Key Recommendations Annually …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, in … bank account to withdraw funds. … Sidney Memorial Public Library Cash Disbursements 2014M252 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited … Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … The Treasurer does not prepare monthly financial reports for distribution to the Board for its review. Key …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Your Home Public Library – Financial Management (2016M-228)
… Purpose of Audit The purpose of our audit was to examine the Board’s management of the Library’s financial condition for the period June 1, …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… taking additional steps to increase physical accessibility for the 49 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave … methods to obtain good and services for the period of July 1, 2012 through July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office staff … Develop policies and procedures for banking activities and online purchases. Ensure that all disbursements are audited …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Town of Gardiner – Selected Financial Activities (2013M-67)
… The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. The Town Board is … without documentation to support this payment. The Town has partnered with a not-for-profit organization (NFP) to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67State Comptroller DiNapoli Releases Municipal Audits
… interest existed. Auditors found no competition was sought for professional services. Officials paid the 12 providers … The district has been contracting with the company for about 10 years. City of Glen Cove Industrial Development … in the accounting records. She also recorded one deposit for $25,000 twice. Auditors also found the required 2016 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Lima Public Library – Procurement (2017M-295)
Lima Public Library – Procurement (2017M-295)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2018-lima.pdfPlattekill Library – Budgeting Practices (2017M-95)
Plattekill Library – Budgeting Practices (2017M-95)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-library-2017-plattekill.pdfState Comptroller DiNapoli Releases Audits
… developed written policies and procedures related to NYESS or TTW and did not monitor TTW providers and their efforts to … adjustments. Accordingly, the audit identified nearly $50.3 million in improper MCO payments for drugs from …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-audits