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Chenango 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-monitoring

Clifton Park Water Authority – Water Charges (2015M-247)

… Public Authorities Law to acquire, construct, operate and maintain public water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

New 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-plea

Town of Wolcott – Financial Management (2020M-131)

… adopt a multiyear financial and capital plan including a formal detailed plan for reserves. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Whitesboro Central School District – Separation Payments (2020M-146)

… whether separation payments to certain Whitesboro Central School District (District) employees were properly supported … whether separation payments to certain Whitesboro Central School District District employees were properly supported …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146

State Comptroller DiNapoli Releases School District Audits

… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0

State 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-budget

State 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-2021

Who 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-responsible

Town of Carmel – Selected Financial Activities (2015M-201)

… for 2015 are approximately $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … unaware that gasoline worth $51,900 was unaccounted for. Staff routinely circumvented the Town’s purchase order system …

https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201

East Irondequoit Central School District - Financial Management (2019M-28)

… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28

Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … – Budget Review (Suffolk County) Auditors found that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 …

https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-audits

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

Village of Mount Morris – Treasurer’s Office (2013M-65)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activity

City of Johnstown – Financial Management (2020M-134)

… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134

Town of Deerpark – Budget Review (B6-15-23)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general and highway funds as of December 31, …

https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23