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Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectTown of Somers – Justice Court (2013M-198)
… all moneys received in an official bank account within 72 hours of collection, as required by law. Submit monthly reports to the JCF no later than the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198LaFargeville Central School District – Information Technology (2021M-192)
… that cost $9,266 could not be found. No physical access or environmental controls over the server room. Improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Valley Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… [read complete report - pdf] Purpose The purpose of our budget … proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringClifton Park Water Authority – Water Charges (2015M-247)
… audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation … Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development … Thomas P DiNapoli issued the following statement on three former Orange County Industrial Development Agency …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaTown of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Whitesboro Central School District – Separation Payments (2020M-146)
… generally agreed with our recommendations and initiated or plan to initiate corrective action. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146State Comptroller DiNapoli Releases School District Audits
… not effectively manage financial condition. The practice of overestimating appropriations each year and annually …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetState Agencies Bulletin No. 1877
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1877-deferred-compensation-maximum-contribution-limits-calendar-year-2021Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of Carmel – Selected Financial Activities (2015M-201)
… Staff did not adequately record diesel fuel consumption or perform monthly fuel reconciliations and officials were …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201East Irondequoit Central School District - Financial Management (2019M-28)
… surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also maintained 11 proper reserve … for one-time expenditures, paying down debt or applying it to the necessary property tax levy amount. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Comptroller DiNapoli Releases Municipal Audits
… fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. County of Rockland – … 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsWallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… complete and did not contain sufficient information to verify proceeds. Key Recommendations Adopt and enforce … procedures for each fundraiser which allows the Board to verify the amounts received, such as tracking attendance at …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities