Search
Town of Seneca Falls – Justice Court (2013M-89)
… internal controls over the Court’s financial operations for the period January 1, 2012 to March 4, 2013. Background … fines and surcharges. Key Findings The Justice was absent for the majority of our audit period; during this time, the … by the Justices and clerks, that documents the reason for all changes and/or deletions made within the system. Open …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background … Town of Prattsville is located in Greene County, and has a population of approximately 700. During our audit period, … the court clerk. The court clerk improperly held partial payments, did not issue press-numbered receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … providing the service. … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal … and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Savings Programs: NY 529 and NY ABLE
… expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller DiNapoli administers the … benefits that help pay for college or disability expenses NYs 529 College Savings and NY ABLE …
https://www.osc.ny.gov/savingsVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice … policies, procedures and agreements were established for online banking and did not provide sufficient oversight of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Wyoming County Industrial Development Agency – Project Management (2015M-62)
… period, the IDA reported 32 active projects with reported capital investment totaling approximately $873 million. Key … achieved, or made reasonable progress toward, targeted capital investment, employment projections or other goals stated in their applications. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … of Health: Medicaid Program: Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up) (2020-F-2) An …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsDiNapoli Orders Divestment of Russia Holdings
… that warrant further restrictions, including divestment. “For over a month, Russia’s unconscionable and immoral …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-orders-divestment-russia-holdingsState Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's budget. However, because the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … by an average of $3.7 million, or 9 percent, leading to average annual surpluses of $1.2 million. When unused … fund balance exceeded the statutory limit by 7 to 9 percentage points. Fulton City School District – …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… announced the details of the competitive sale scheduled for March 16 of tax-exempt and taxable New York State General … $635.9 million. The state expects to sell $181.1 million for new money transportation, education and environmental … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsLength of Service Award Programs (2014-MS-1)
… to volunteer firefighters accurately for the period January 1, 2012 through March 31, 2014. Background Fire … system in a manner that was inconsistent with GML. As a result, 14 volunteers did not receive accurate LOSAP service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Holley Central School District – Financial Condition (2013M-342
… million in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit … officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting … surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Message from the Comptroller – 2023 Financial Condition Report
… support for schools, health care and other programs. At the same time, new risks to financial stability are emerging. … plan used more than $14.7 billion of COVID-19 stimulus funding in SFY 2022-23, and the remainder of this funding is scheduled to be substantially depleted by the end …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerLewis County – County Bridge Maintenance (S9-13-3)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85State Comptroller DiNapoli Releases Municipal and School Audits
… IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at … for 201 devices. Auditors reviewed 60 IT devices to confirm the devices were properly inventoried and … did not ensure that it received monthly financial reports to effectively monitor financial operations throughout the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0XIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… 0.535 January 1, 2012 0.555 0.525 July 1, 2011 0.555 0.480 Supplemental Mileage Some employees may be entitled to an … nontaxable mileage based on the IRS rate, and One for the supplemental, taxable mileage rate. Online Business Units … “Mileage - Automobile” and a second expense line for the supplemental mileage with the expense type of “Mileage - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesTown of Woodstock - Information Technology (2018M-211)
… were not provided with security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211