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Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… of our audit was to evaluate the Village’s financial management practices for the period June 1, 2013 through July … Village of Victor Financial Management 2015M166 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Town of Wappinger – Financial Condition (2013M-94)
… expenditure estimates for the annual budgets. Maintain a detailed record of inter-fund loans. Carefully monitor actual …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 … 2016 totaled approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who … cardholders attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
EastportSouth Manor Central School District Financial Software User Access 2014M379
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userTown of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not adequately … intact and in a timely manner. Secure all inventory of bags, maintain and review monthly inventory records and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Lake Pleasant – Credit Cards (2016M-432)
… 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … Town of Lake Pleasant Credit Cards 2016M432 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Oneida Public Library District – Cash Disbursements (2015M-20)
… July 1, 2012 through June 30, 2014. Background The Oneida Public Library District was established in Madison and Oneida … Oneida Public Library District Cash Disbursements 2015M20 …
https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to … August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and … trusts. The statement eliminates the designation of expendable and nonexpendable trust funds and creates new … special revenue fund or a permanent fund. Both of these funds will use the modified accrual basis of …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsAdministration of Tenant Complaints (Follow-Up)
… inquiries, and complaints regarding the nearly 1 million regulated apartments in the State. According to … met Office needs. Also, we found the Office’s computerized database did not readily provide meaningful information for …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followCity of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Police Bulletin No. SP-120
… Bargaining Unit 07 4% salary increase rounded to the nearest dollar for employees in Bargaining Unit 07 for all … Bargaining Unit 17 4% salary increase rounded to the nearest dollar for employees in Bargaining Unit 17. April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-120-2010-salary-increase-state-police-employees-represented-policeDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more than $11,000 from the fire … Comptroller’s fraud hotline. Amy Olmstead, 47, of Bolivar, in Allegany County, is accused of forging and cashing … Attorney Keith Slep for their partnership with my office in bringing Mrs. Olmstead to justice." "The village of …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … from the Town of Caton and Steuben County in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … County and one town in Broome County. The District is governed by a seven-member Board of Education. The … fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Selected Aspects of Capital Program Project Management
… in its Project Status Report (PSR) system. During the construction phase, a Construction Manager (CM) takes over the project. During this … instance, in one project, an omission by Transit’s design team was discovered during construction, resulting in ten …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementState Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's … Town of Thurman – Garbage Bag Inventory and Collections (Warren County) The board did not establish comprehensive … employees and officials were for proper district purposes. Warren County – Occupancy Tax and Weights and Measures …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsIdentifying Fiscal Cliffs in New York City’s Financial Plan
… updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time funding for … 90 percent of the City’s planned expenses (as of the FY 2025 Adopted Budget). The tool includes both City and federal … including its most recent November 2024 update (the FY 2025 Modified Budget), assumes that the funding for certain …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-plan