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Brentwood Public Library – Leave Accruals (2018M-26)
… all Business Office employees’ leave accrual records for compliance with CBA terms and maximum leave balances and …
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)
… of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash receipts procedures … July 31, 2013. Background The Center Moriches Free Public Library is a school district library located in Suffolk County and is governed by the … Center Moriches Free Public Library Budgeting and Cash Receipts 2013M378 …
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
… Building (use of to display historical material) -- Public Museum (establishment of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition … TOWNS -- Powers and Duties (establishment of public museum); (use of town building to display historical …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of certain … $1.2 million of these claims would not require prior Board approval. The Treasurer does not sign all checks to pay … under Law prior to audit by the Board if it intends to permit such disbursements. Sign all checks that are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The … the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board President. …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mOpinion 89-10
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES - Conferences … GENERAL MUNICIPAL LAW, §77-b(6): A public library, in accordance with subdivision 6 of section 77-b of the … advances to employees to cover travel expenses incurred in connection with conventions, conferences or schools …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Town of Bergen – Town Supervisor (2024M-30)
… [read complete report – pdf] Audit Objective Determine whether the Town of … information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor … information to the Town Board Board and filed the annual financial report AFR in a timely manner …
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)
… Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… of our audit was to review the Board’s oversight of the Library’s financial operations for the period January 1, 2012 … through May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which received its charter from the Board of Regents …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Gold Coast Public Library District – Claims Audit (2014M-237)
… The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was … Shore School District, excluding the Village of Seacliff, and is governed by an elected nine-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Your Home Public Library – Financial Management (2016M-228)
… Your Home Public Library is located in the Village of Johnson City, within the Town of Union, in Broome County. The …
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)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities. Key … Assess whether City of Cohoes City officials could take additional steps to …
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)
… The purpose of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services … July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the State Board …
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)
… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type … be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key …
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)
… audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities … 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67State Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not always obtained when goods and services were procured. Auditors also found 23 purchases … or abstain or recuse himself from approving claims and warrants. The district has been contracting with the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … steps to increase physical accessibility to programs and services provided at selected Town facilities …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Do We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… Region June 5 5:00pm-8:00pm June 6 10:00am-8:00pm Sulphur Spring Festival Main Street Clifton Springs, New York Ontario … York June 20 12:00pm-5:00pm CNY Pride Parade and Festival Syracuse Inner Harbor Syracuse, New York Onondaga June 25 10:00am-2:00pm Community …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearState Comptroller DiNapoli Releases Audits
… audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) Capital assets include land, buildings, construction in … State Labor Laws (Laws), including those that cover minimum wage and overtime, illegal deductions, day-of-rest …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-audits