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Chestertown Fire District – Claims Processing (2016M-387)
… include information necessary to determine the number and dollar amount of the claims authorized for payment. Key … claims contain sufficient information as to the number and dollar amount of claims authorized for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The purpose of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 … did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … implement written policies and procedures for the use of gasoline credit cards that specify which District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Geneva Housing Authority – Cash Receipts (2015M-160)
… procedures for depositing cash that exceeds the policy’s overnight cash level. Access rights to the housing software … additional management oversight of the process. Update the overnight cash level policy to clearly define the maximum …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Shelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the Districts fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Plainville Fire District – Board Oversight (2021M-91)
Determine whether the Plainville Fire District District Board of Fire Commissioners Board provided adequate oversight of the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Industrial Development Agency (CIDA) properly approved and monitored projects. Key Findings The Board did not … by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s annual report was … all active projects to determine whether job creation and/or retention goals are being met. Post required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… Shelby (Town) Supervisor (Supervisor) adequately performed his financial duties. Key Findings The Supervisor did not adequately perform his financial duties. The Supervisor did not: Maintain … of Shelby Town Supervisor Supervisor adequately performed his financial duties …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Pharsalia – Board Oversight (2018M-59)
… the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to Defraud, … and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, as a crime of Public …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Reporting Workers' Compensation Benefits – Legacy Reporting
… Workers’ compensation benefits can be paid to your employees in three different ways. How your employees are paid those benefits determines how you report … NYSLRS employers report information about employees through Retirement Online including their earnings …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and … finances; as a result, it appears the Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationSodus Central School District – Software Management (2022M-64)
… (District) officials ensured only appropriate, necessary and authorized software was installed on District computers. … adequate controls to prevent inappropriate, unnecessary and unauthorized software from being installed on District … percent) were listed on the District’s software inventory and 27 (20 percent) were unneeded or did not have a specific …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64North Syracuse Central School District – Professional Services (2022M-34)
… been procured in the most economical manner and in the best interest of the taxpayers. District officials: Paid $1.2 … without seeking competition. Used a request for proposals (RFP) process to select certain professional service providers … officials should issue professional service RFPs. Use an RFP process to solicit competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Hancock – Insurance Withholdings (2022M-108)
… to ensure the withholdings are calculated correctly and retroactive payments are collected. Reconcile monthly insurance invoices … or reimburse employees for overpayments due to retroactive adjustments. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District. … Key Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … Central School District District officials properly billed tuition for nonresident foster care students enrolled at the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingTown of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… totaling approximately $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector made one … $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Constitutional Tax Limits
… payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having … Questions related to completing the Constitutional Tax Limit form Select option 3 Or Email us at: … Constitutional Tax Limits …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsNew York State Comptoller Thomas P. DiNapoli Statement on Standard & Poor's Upgrade of NYS General Obligation Bonds
… bonds reflects our recent history of on-time budgets, a well-funded pension system and spending restraint. "Over … the past few years, much has been done to put New York on a more solid financial footing, but some budgetary challenges … recurring revenues and expenditures. “The state should build on the positive steps already taken to further …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptoller-thomas-p-dinapoli-statement-standard-poors-upgrade-nys-general-obligation