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Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… increase also surpassed pre-pandemic levels and was up 7% (or nearly $101 million) over October of 2019. “Sales tax … collections totaled $672 million, an increase of 8.3%—or more than $51 million—over October of 2020. Nearly every … payments to local jurisdictions in those months upward or downward accordingly. During the other months, including …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020Village of Maybrook – Water Operations (2013M-121)
… advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the water fund owed … duties within the water operation's accounting function or implement compensating controls. Implement water billing … errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … $81,857 lacked evidence of competition as required by the town’s purchasing policy. Diesel fuel aggregate … Office of the State Comptroller for fiscal years 2015–2019 in compliance with General Municipal Law. District officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to … budget. In addition, district officials have not developed a long-term financial plan or a comprehensive reserve fund …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Conesus – Justice Court (2013M-140)
… that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the Board failed …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140State University of New York Upstate Medical Center – Selected Travel Expenses
… for two selected individuals, complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … County) The board overestimated budgeted appropriations by an average of $2.6 million (7 percent) in each of the last five years (2013-14 through 2017-18) for a combined total of almost $12.6 million. Find out how your …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s … in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven elected … will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and outflows could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351State Agencies Bulletin No. 1223
… increase to $113,700 for 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees … social security tax employees and employers will each pay in 2013 is $7,049.40. Medicare Tax The Medicare tax rate for … Tax Beginning January 2013, employees receiving income in excess of $200,000 will be subject to an additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Security Over Critical Systems (Follow-Up)
… Security Policy and Acceptable Use Policy, for its IT assets. Additionally, HRBRRD is responsible for adhering … of its compliance with these standards because it accepts credit card payments for access permits to use the … officials made significant progress in addressing the problem we identified in the initial audit report, having …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followOpinion 88-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (properties deemed benefited to be assessed for costs of the district) -- Connections (requiring property owners to …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Solvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Village of Nelliston – Department of Public Works Payroll (2015M-104)
… 30, 2014. Background The Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board … in the Town of Potsdam in St Lawrence County and has a population of approximately 9,400. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Town of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … No. 2 is a district corporation of the State, distinct and separate from the Town of Tonawanda in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and … July 1, 2014 through May 18, 2016. Background The purpose of our audit was to review the School's procurement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-services