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Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processDutchess County – County Bridge Maintenance (S9-13-5)
Dutchess County County Bridge Maintenance S9135
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… process to ensure it obtained a suitable building site at a reasonable cost. School officials did not document … and renovated for approximately $1.4 million, and that a developer fee and interest costs will total more than $3.7 … The business office did not maintain accurate and supported leave accrual records for all School employees. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, … in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Troy – Budget Review (B19-5-8)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Opinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … an "interest" in the contracts of a firm, partnership or association of which he or she is a member or employee, and …
https://www.osc.ny.gov/legal-opinions/opinion-98-5DiNapoli Releases Bond Calendar for the Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $3.02 billion, including $1.45 billion scheduled for this month, $75 million scheduled for August and $1.5 … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, … New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on the passage of the final state budget: “After extended deliberation, the … New York State Comptroller Thomas P DiNapoli released the following statement on the passage of the final state …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… McKinney's Unconsolidated Laws, §9447, authorizing New York City to impose a commercial rent or occupancy tax). … exclusively in the State Legislature and that a municipal corporation may exercise authority in this area only if it … Whether a village may impose either a tax on rents paid by tenants of …
https://www.osc.ny.gov/legal-opinions/opinion-91-54State Agencies Bulletin No. 2010
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2021 Special Assignment to Duty Pay (SAD). Affected … in the employee’s taxable gross, and is subject to all employment taxes and income taxes. Federal, State, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget … card use and travel related expenditures to ensure that all such expenditures are adequately supported and for …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget … card use and travel related expenditures to ensure that all such expenditures are adequately supported and for …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time … 35(1) and 37(1) of the Town Law which require that "all sums of money received and collected [by the tax … the charge authorized ... shall be included on whatever list of delinquent accounts is prepared for the enforcement …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsGeneseo Central School District - Online Banking (2019M-172)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key … District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to online bank …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Schalmont Central School District – Financial Condition Management (2018M-15)
… whether District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. … $46.6 million. Key Findings Unrestricted fund balance exceeded the statutory limit at the end of the … The general fund’s reported results of operations and fund balance figures were inaccurate due to money being …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Chenango Valley Central School District -- Budget Review (B18-4-3)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5