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Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal … reports, and the Supervisor never filed these reports with the Town Clerk or OSC. The Board failed to perform an … Budget Officer’s work. Ensure that the Supervisor complies with all Federal and State payroll filing and payment …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Compliance With School Safety Planning Requirements
… Objective To determine whether the New York City Department of … school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have been required to develop and regularly review school safety plans as part …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… Comptroller Thomas P. DiNapoli today released the report from the Decarbonization Advisory Panel. The report examines … evaluate managers, direct engagement and define exclusion from the Fund’s portfolio; The panel did not recommend the … Comptroller Thomas P DiNapoli today released the report from the Decarbonization Advisory Panel …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelTown of Caledonia – Financial Management (2013M-363)
… payroll records and leave time. Employees did not keep daily time records of regular and overtime hours worked or … policies and procedures requiring employees to prepare daily time records for all regular and overtime hours worked …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Coxsackie – Supervisor’s Records and Reports (Greene … transactions could occur and go undetected. The town’s accounting system was not properly set up and … services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the fees paid to the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122State Comptroller DiNapoli Releases Audits
… audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized … consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… development is essential. Local governments should review zoning regulations, and the state should provide planning and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for … all claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Office of Operations: 2025 Virtual Fall Conference
… agency staff who have responsibility for adding vendors, procurement, payments, accounting, finance, 1099 reporting or … COURSE SCHEDULE Monday, October 6 9:00 – 10:30: Procurement Record Document Submission Guide This course will … (Bureau of Contracts) Target Audience: New procurement professionals with one year or less experience who are …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceState Comptroller DiNapoli Releases School District Audits
… district officials overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Officials could … appropriations resulted in it levying more real property taxes than needed and resulted in the accumulation … fund accounting records were not properly maintained. Holland Central School District – Claims Audit (Erie County) …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsOffice of Operations: 2024 Virtual Fall Conference
… payments, accounting, finance, 1099 reporting or contract management. Please contact the Office of Operations' … This course will provide an overview of the varying contract approval thresholds and agency discretionary … Presentation (PDF) Tuesday, October 29 9:00 – 10:45: Contract Payment Review Are we getting what we paid for? This …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceTown of Maryland - Financial Management (2018M-121)
… maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of St. Armand – Selected Financial Operations (2017M-142)
… condition; whether Town officials effectively managed the billing, collection and enforcement of water and sewer … adequate guidance and improve internal controls over billing, collecting and enforcing water and sewer charges. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… did not maintain accurate financial records and reports. Bank reconciliations were not prepared. Crucial financial … and up-to-date accounting records. Perform monthly bank reconciliations for all Company bank accounts. Prepare and provide accurate monthly and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mState Comptroller DiNapoli Releases Municipal Audits
… totaling $273,497. Village of Watkins Glen – Justice Court Operations (Schuyler County) Justices did not ensure … and reporting errors occurred and went undetected and court collections were not deposited intact. Track state and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For … an excessive level of unassigned surplus fund balance in the general fund and balances ranged between $273,348 and …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… and fees were generally recorded accurately and deposited in a timely manner. The justices submitted monthly reports … but were not always remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Town of Hunter – Information …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Oversight of Homeless Shelters (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters (Report 2015-S-23 ). Background The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… implement control systems to make sure better production and delivery information can guide investment … produced. Controls to avoid errors in transferring daily production records to monthly reports. Sufficient production records for extended periods of time. Water …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-system