Search

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… Purpose of Audit The purpose of our audit was to review the Authority’s process over water … services. The Authority produces, distributes and sells domestic water and provides sanitary sewer services to …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Erie County) The board and district officials did not prepare accurate budgets for the 2012-13 through 2015-16 … reserves through budget appropriations, the board may have missed the opportunity to use fund balance as a …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-audits

Amityville Union Free School District – Payroll (2016M-155)

… The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. The District, which operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155

Huntington Union Free School District – Financial Condition (2015M-356)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. … in the appropriation of unassigned fund balance that will not be used to fund District operations. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

Sackets Harbor Central School District – Financial Condition (2016M-89)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Village of Muttontown - Board Oversight (2018M-251)

… Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251

Accounting for Capital Projects

Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.

https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdf

2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels

The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.

https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdf

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board also … under the volunteer firefighters’ policy; did not have district financial records audited for 2011 and 2012 as …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits

Operational Advisory No. 16

… with a journal date of December 31, 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, as well as the …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-delete

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for employee … approximately $68.3 million. Key Findings Supervisors did not verify that leave accrual balances were available prior … balances periodically so they can determine if employees have sufficient leave balances prior to approving leave. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … totaled approximately $615,000. Key Finding The Board does not routinely monitor financial operations, adopt reasonable … and the general and highway town-outside-village funds have unexpended surplus funds that are excessive. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

State Agencies Bulletin No. 1549

… be directed to the Univers Customer Service Department at (800) 626-0291. Questions regarding this bulletin may be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1549-payroll-deductions-discontinued-transamerica-life-insurance-offered

State Comptroller DiNapoli Releases Municipal Audits

… – Incompatible Duties (Allegany County) The supervisor did not properly appoint, and the board and supervisor did not … County) The justices did not always ensure money due to the court was collected, deposited, recorded and reported … the auditors’ review. In addition, officials did not have a written contract with the town’s IT provider that …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-audits

Town of Nanticoke – Financial Condition Management (2017M-186)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … by 75 percent over the past three years. Town officials have not developed a written multiyear financial or capital plan …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Join Our Information Technology Team

… effectively and efficiently so the agency can best serve all New Yorkers …

https://www.osc.ny.gov/jobs/information-technology

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. … travel expenditures, which exceeds the per diem rates set by the federal General Services Administration (GSA). Of … could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

City of Glen Cove– Budget Review (B7-13-16)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … unrealistic revenue estimates and one-shot revenues is not prudent. The City projects operating surpluses for the …

https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16