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Town of Tioga – Long-Term Planning (2022M-181)
… a result, half of the Town’s vehicles and pieces of major highway equipment are beyond their usable life by an average … officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest … funding reserves for the Town’s capital project and highway capital equipment needs. The Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181IX.7.E Disaster Assistance – IX. Federal Grants
… Disaster Assistance Accounting process will be used each time there is a disaster event. This process requires the … Disaster Assistance Accounting process will be used each time there is a disaster event …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceEast Irondequoit Central School District - Financial Management (2019M-28)
… and use surplus funds for one-time expenditures, paying down debt or applying it to the necessary property tax levy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg … District , Lewiston-Porter Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District . “In an era of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsSpecial 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pYates County – Sexual Harassment Prevention Training (S9-23-07)
… the training. County officials generally agreed with our recommendation and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… purposes, only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately … were obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… over a three-month period in 2012, the weight of the solid waste the Town paid to dispose of at the Franklin County … We found weak internal controls over cash receipts and poor monitoring of solid waste received at the transfer … makes it impossible to determine if the proper amount of disposal fees were charged to customers and that all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Rockland County – Budget Review (B22-6-9)
… budgeted sales tax revenues are realistic and, if not, increase the sales tax revenues estimate. In adopting the … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… worked and that start and end times were documented on the time sheets in accordance with the overtime policy. The Superintendent told us that she permitted two …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mII.4 Overview – II. New York State Financial Accounting
… are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 of the State Finance Law … plan be presented for informational purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewState Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board Governance , Town of … access or the disposal of hardware and electronic media. Industrial Development Agency Board Governance (2017-MS-1) Of … audits of Town of Canandaigua Greece Public Library Industrial Development Agency Board Governance Town of Junius …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected employees … employees tested and one elected official did not complete the annual SHP Training. Key Recommendation City officials should monitor the completion of annual SHP Training by all employees and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Village of Endicott – Budget Review (B4-13-8)
Village of Endicott Budget Review B4138
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-14-1)
… revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. … Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the … the corrected debt schedule. Adjust the budget to include court security personnel costs. Ensure that the potential …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Real Estate Portfolio
… real estate holdings are updated timely to reflect changes when property is acquired or disposed. Evaluate the continued … other entities. Notify the Governor and the Legislature when property is leased for less than the fair market value …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio