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Hoosic Valley Central School District – Financial Management (2014M-6)

… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)

… Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through June … approximately $255,690 in fines, penalties and fees for parking violations. Key Findings Village officials have not … established sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408

DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money

… The legislation (A.10219/S.9410) was sponsored by Senator Luis Sepúlveda and Assemblymember John T. McDonald … into the hands of their rightful owners. “I want to thank Senator Sepúlveda and Assemblymember McDonald for their …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-money

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… Purpose of Audit The purpose of our audit was to assess the controls over retiree health … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Manhasset Union Free School District – Separation Payments (2016M-150)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150

Town of Cobleskill – Budgeting (2023M-138)

… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… assets) and another eight IT assets (five computers, one tablet and two other items) of unknown cost . Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Town of Worcester – Claims Audit (2022M-145)

… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … approving payment. Ensure that Town personnel involved in the procurement process are aware of, and comply …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … combined costs of $4,111 were located but not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Town of North East – Internal Controls Over Information Technology (2013M-31)

… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Village of Endicott – Budget Review (B4-16-7)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Town of Humphrey – Financial Management (2013M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations … where revenues exceeded expenditures due primarily to the underestimation of sales tax, fund balance was not …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Town of Barton – Financial Planning (2015M-52)

… The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The Town is governed by an elected five-member Town Board. The Town’s 2015 annual … setting long-term plans. The Board also did not establish a level of acceptable fund balance or properly use money in …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and … and properly supported. Audit and approve all claims on a monthly basis prior to payment. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Village of Dering Harbor – Board Oversight (2020M-29)

… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations … 1, 2008 through March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population … The purpose of our audit was to review the Town Clerks fiscal operations …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Chestertown Fire District – Claims Processing (2016M-387)

… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Opinion 2000-14

… local retirement systems whose indeterminate costs would only be felt in the future" ( NYPIRG v City of New York , 89 … municipality's obligation was fixed and certain, requiring only the contribution of a specified sum for each day of … employee upon termination from service for any reason, not only upon retirement, and regardless of the duration of …

https://www.osc.ny.gov/legal-opinions/opinion-2000-14