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Village of Mount Morris – Justice Court (2013M-152)
… elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a Mayor and four … and prepare accountability analyses for all moneys held by the Court. Routinely review the work performed by the court clerk. … Village of Mount Morris Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… of approximately 1,300 residents. The Town is governed by an elected Town Board which consists of the Town … Prepare an accountability analysis for all moneys held by the Court on a monthly basis. Periodically review and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village of Shortsville … images, invoices, receipts and the Treasurer’s reports and accounting records. Periodically review credit card purchases …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… of approximately 7,400 residents. The Town is governed by an elected five-member Town Board which comprises the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is … $73,661. The Council did not require the Treasurer to provide written periodic financial reports for use in …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. … Town of East Fishkill Financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Ogden – Financial Management and Justice Court (2014M-234)
… and has approximately 20,000 residents. It is governed by an elected Town Board, which consists of the Town … corrective action to address the issues identified by the annual external audit, allowing errors to occur and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Personal Service Contracts
… Purpose To determine whether two selected Empire State Development Corporation (ESDC) personal service … oversight. Other Related Audits/Reports of Interest Empire State Development Corporation/New York State Council on the …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsState Agencies Bulletin No. 2135
… which implemented the 2021 – 2026 Agreement between the State of New York and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some … misunderstanding, each grant contract should specifically state whether or not indirect costs will be reimbursed and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsTown of Pittsfield – Disbursements (2013M-82)
… of approximately 1,370 residents. The Town is governed by an elected five-member Town Board, which includes the Town … checks totaling approximately $6,900 were never approved by the Board. We also tested 21 payroll disbursements … we found that the Highway Superintendent was underpaid by a total of more than $2,300 for his health insurance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases School District Audits
… purchases were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free … government financial records, track state contracts, and find commonly requested data. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The … serves more than 16,000 community members and is governed by an elected five-member Board of Trustees. Operating … Audit and approve all claims before payment is made by the Treasurer. … Roosevelt Public Library Board Oversight …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Agencies Bulletin No. 1858.1
… after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification … the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions … can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks2013 Year End Report
… Payments from the Second Injury Fund are processed by the Special Funds Conservation Committee (SFCC), a private … Payments from the Fund for Reopened Cases are processed by both the Board (compensation payments) and SFCC (medical payments). All payments, whether processed by the Board or SFCC, are entered in the Board’s automated …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Barrington – Financial Management (2017M-103)
… site, the Town’s financial records were not available for public inspection during reasonable times as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background The Tapestry Charter School, … may be established, limit the number of credit cards to be issued, and address to whom the cards may be issued. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsKing Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215