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City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… production carried on for profit. The Assessors did not review the exemptions calculated by the Real Property …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – Record … Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTier 6 Defined Contribution Plan Option
… option to choose either the traditional defined benefit plan or a defined contribution plan for their retirement benefits, if: They are not … Employees who wish to choose the defined contribution plan must file an election during their first 30 days of … may choose either the traditional defined benefit plan or a defined contribution plan …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionPittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of … 2015, the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andIslip Fire District – Financial Condition (2020M-25)
… and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 … annual budget and comply with permissive referendum and public notice requirements. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Audits of Local Governments: About Our Audits
… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOpinion 2000-22
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Legal Services (contract with town … or her law firm. The attorney, however, would be required to disclose his or her interest in the contract. The attorney … compensated services for private clients in relation to any matter before any town agency for which the town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22State Comptroller DiNapoli Releases Audits
… found security guards classified as police/peace officers did not fulfill their training requirements, including armed guards who did not complete the required firearms training. The … inspection or copying upon request. The audit found DOT did not always comply with the FOIL requirements, identifying …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-310
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 … Salary Increase) and 10/01/2020 as the Effective Date. The value of the stipend increase should be determined by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-representedState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … may not be detected or corrected. For access to state and local government spending and more than 50,000 state contracts, visit www.openbooknewyork.com . The … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … at fund-raising activities before turning over the cash to the treasurer for deposit. Further, at least two board … for reasonableness of deposits and compare check images to supporting documentation. Village of Coxsackie – Financial …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not provide the board with adequate monthly financial reports, which limited the board’s ability to manage the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsRockland County – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … has increased from $31.5 million at December 31, 2008 to $96.5 million at December 31, 2011. These deficits were … by operating deficits ranging from $11 million in 2009 to $29.2 million in 2011. In addition to the deficit in the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/16/rockland-county-budget-review-b6-13-6State Comptroller DiNapoli Releases School Audits
… 128 credit card claims and found the claims auditor did not audit 83 claims totaling approximately $83,000 prior to … million of the appropriated fund balance (80 percent) was not used. When the unused appropriated fund balance and … over by the volunteer, into district accounts but did not ensure that the volunteer provided adequate documentation …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsTuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education Law and the … certifying students for State financial aid. Background York College (York) is a senior college within the City University of New … Determine whether York College complied with the Education Law and the …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeComptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… T. Schneiderman today announced the arrest and arraignment of Gail E. Cesternino (46), for allegedly embezzling over … Grand Larceny in the Second Degree and thirteen counts of Falsifying Business Records in the First Degree. … VFC secretary/treasurer, allegedly fleeced her neighbors of more than $55,000. Thankfully, our investigators and …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office of the State Comptroller (OSC) has updated Chapter VII.3 regarding Refund of Appropriation transactions submitted on AP Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesComptroller DiNapoli Releases School Audits
… Financial Management (Erie County) Business administration did not ensure that reconciliations of interfund activity … interfund loans on fund ledgers. In addition, the district did not always pay employees at the proper pay rate and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0