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License Fee Revenues (Follow-Up)
… License Fee Revenues (Report 2010-N-1). Background The New York City Department of Consumer Affairs (Department) is … in this review. Other Related Audit/Report of Interest New York City Department of Consumer Affairs: License Fee …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followStamford Central School District – Fund Balance Management (2022M-199)
… related expenditures, during the last three fiscal years. For example, the retirement contributions for employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt realistic budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingState Agencies Bulletin No. 166
… information about the software upgrade Affected Employees Payroll users who connect to the PaySR applications through … the electronic connections between the end users and the payroll system applications. Most Citrix activity is done … The visible part of the Citrix connection is the initial login screen where users enter their userid and password to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/166-upgrading-citrix-winframe-v17-citrix-metaframe-v18Village of Port Jefferson – Justice Court Operations (2020M-56)
… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and … Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash … 2016 deposit totaling $1,055 was missing and not credited to the Justice’s account until 10 months later. Code …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board … and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the … or establish policies or procedures over the Commission's operations that outline the Board's and the towns' roles …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… New York State Comptroller Thomas P. DiNapoli released the following statement today in response to the Metropolitan … the edge of a precipice. Without a significant infusion of federal funds, the region faces service cuts in 2021 that … riders’ return to the system. The MTA estimates that if it does not receive at least $12.7 billion from the federal …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itCentral New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 … salaries. Consider entering into contractual agreements for security services with the officers detailing the terms, …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Woodridge – Financial Condition (2013M-172)
… Board properly managed the Village’s financial condition for the period August 1, 2011, to April 2, 2013. Background … the Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background … Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 fiscal year were approximately $9.4 million. … Village officials have not developed formal IT policies for user access, and the Board has not developed a formal …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings … reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsCollege at Brockport – Selected Employee Travel Expenses
… New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… [ read complete report - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218State Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… State tax receipts in May were down $766.9 million or 19.7% from the previous … pandemic, the state’s finances took another serious hit in the month of May,” DiNapoli said. “We are now clearly … act on our call for more federal aid.” Other items of note in the report: Personal income tax withholding revenues were …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayHorseheads Central School District – Financial Condition (2016M-138)
… The Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town of Cayuta in Schuyler County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Village of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 requires all local governments that have … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111