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State Comptroller DiNapoli Releases Municipal & School Audits
… Further, they did not research publications or attend free training that was available to assist them in their …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1370
… processing of the December 2014 minimum wage increase for hourly employees. Affected Employees Employees in hourly positions who meet the eligibility criteria Background … seasonal and other non-statutory positions paid using an hourly rate. In accordance with the Division of the Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1370-december-2014-minimum-wage-increase-hourly-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… improper accounting of and potential theft of collections without detection. Auditors reviewed $311,876 collected by … receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial … also did not develop a written vehicle and equipment replacement plan, and three board members did not know when …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the … the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … totaling approximately $644,523 that were granted to the 23 property owners lacked one or more pieces of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Village of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115State Comptroller DiNapoli Releases Municipal & School Audits
… not needed or used. Adopted annual budgets during the same period gave the impression that the district would have …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … prenumbered contracts, receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked rentals, collected and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Chesterfield – Town Clerk (2024M-110)
… Prepare accurate monthly reports and remit collections to the Supervisor and other agencies in the appropriate … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. Had the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110CUNY Bulletin No. CU-604
… from the pledge form in the EmplID field of the dialog box and select Search. The employee’s General Deduction page … Calculation Routine – Select Flat Amount from the drop down box. Deduction End Date: Institution (Lag) 12/05/2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignState Comptroller DiNapoli Releases Municipal & School Audits
… Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor … within the timeframes established by state law. The tax collector did not remit taxes totaling approximately $922,000 … the town supervisor at least weekly as required. The tax collector improperly followed the town supervisor’s …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… The fixed asset report did not contain serial numbers for 435 devices, complete descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. Auditors reviewed 60 IT devices to confirm …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The … Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the … Board (Board) lacked the financial information necessary to properly monitor and manage Village finances. The …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Contact NYSLRS
… Answers to common questions and contact information for the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/contact-usState Comptroller DiNapoli Releases Municipal & School Audits
… without detection. For example, the amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. In addition, over a more than two-year period, the … earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) Officials …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Saugerties – Claims Auditing (2024M-144)
… Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Comptroller DiNapoli Releases Municipal & School Audits
… $1.1 million. The current chief water operator accounted for the majority of the non-weekend overtime hours and 63% of … district employees from using district-purchased assets for personal use, he directed the manager to purchase food totaling approximately $1,300 for a private, personal event. Without the superintendent’s …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits