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Town of Danby – Claims Processing and Procurement (2022M-127)
Determine whether the Town of Danby Town Board Board sought competition when procuring goods and services and audited claims prior to payment
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit … development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member …
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)
… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget …
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)
… audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the … real estate experience. We also found that the terms and conditions of the lease agreement appear to benefit the …
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 … being over-expended, and adopt timely budget amendments to address revenue shortfalls or costs that are expected to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… and expenditures against budgeted estimates throughout the year because the Supervisor does not maintain accounting … necessary budget modifications are made throughout the year to stabilize the Town’s financial status and reverse the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… to provide regular reporting to help local officials better understand how sales tax is performing in their part of the state.” In April 2024: New York City’s collections totaled $786 million, an …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearState Agencies Bulletin No. 298
… maximum total contribution of $22,000 for calendar year 2002. An additional deferment is now available to … contribution amount, for a combined total contribution of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts deferred in the same year. Please note that the total contribution amount from any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Rye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime was … District’s response letter. … Determine whether Rye City School District District officials ensured overtime was …
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)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159DiNapoli: Local Sales Tax Collections Up Slightly in May
… in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State Comptroller Thomas P. … totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth in local sales tax collections …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to … able to access the complete list of Product codes in the SFS. The Product ChartField is six numeric digits in length. Reporting Trees for Product …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeTown of Cortlandville – Fuel Purchases (2012M-171)
… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background … Town boundaries. The Highway Department is responsible for the maintenance and repair of these roads. This is done … the Highway Superintendent did not seek competition for the Town’s fuel purchases, we found that the Town paid …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Homeowners Association, Inc.
… Purpose The objective of our examination was to determine whether Homeowners Association, Inc. … Background Under this contract, Homeowners agreed to provide residents with information affecting their … contract funds were budgeted for the purchase of equipment to enable Homeowners to i) operate an office; ii) provide …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Bombay – Justice Court Operations (2015M-208)
… policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208