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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… 2014 through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, also has a fire protection contract with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113State Agencies Bulletin No. 1403
… Affected Employees Agency representatives responsible for adding/updating Position Pools with the … moratorium ends OSC Actions OSC has created six job aids for agencies to review and begin using as of June 1, 2015 … & Modify Existing Position Pools Add Chartfield Strings for a New Position Pool ID Review & Modify Chartfield Strings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialWoodbourne Fire District – Board Oversight (2023M-98)
… realistic budgets or maintain reasonable levels of fund balance.The District’s December 31, 2022 fund balance was enough to fund nearly two and a half years of … investments, procurement, travel and conferences, fund balance, reserves, credit card use and capital assets. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98DiNapoli: Local Sales Tax Collections Up Slightly in May
… today by State Comptroller Thomas P. DiNapoli. This is the third consecutive month in 2023 of less than 2% … balance,” DiNapoli said. “Being prepared for a slowdown is especially important in this uncertain economy.” For May … and Finance. The amounts are based on estimates of what each municipality is due. In the third month of each …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders … and regulations. Competitive pricing was not obtained for 199 change orders, totaling over $3.5 million. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… totaling $86,937, were not deposited within 10 days as required by Village Law section 408. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Endicott – Budget Review (B4-15-11)
… expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Danby – Claims Processing and Procurement (2022M-127)
… operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Homeowners Association, Inc.
… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incState Agencies Bulletin No. 298
… employees in each of the last three years prior to normal retirement age, has been increased to $11,000, or twice the … may not exceed 100% of net pay after all involuntary and voluntary deductions and required tax withholdings are taken. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Town of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to … plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, entered … or profits from the sale of rehabilitated homes. There is no formal process to ensure a thorough and proper audit of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Endicott – Budget Review (B4-14-7)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Town of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel … Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171V.3.G Product Code – V. Chart of Accounts (COA) Governance
… about revenues and expenses than are recorded using Account (e.g., golf-course fees). Product will also be used … Type transactions related to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2012. … The Town’s 2012 budgeted expenditures totaled $226,742 for the general fund and $222,402 for the highway fund. Key Finding The Board is not able to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77