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Town of Livonia – Justice Court (2015M-76)
… with unpaid fines and fees so that appropriate action can be taken to enforce payment in a timely manner. Annually …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… by more than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board secretary. Conduct …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftProblem Gambling Treatment Program (Follow-Up)
… in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program The Office of Addiction Services and Supports (OASAS) … for administering the State’s problem gambling treatment program which includes: defining problem gambling services; …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followState Comptroller DiNapoli Releases Municipal Audits
… on unpaid water bills. Cortlandville Fire District – Credit Cards (Cortland County) The board did not ensure that certain … authority did not have adequate online banking agreements. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1North Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … The purpose of our review was to assess the North Salem Central School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Delaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Generic PINs
… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… agencies as required. The Board did not perform an annual audit of the Company’s records and reports. Key … that Company officials require multiple signatures for the withdrawal or disbursement of Company funds. Establish a … on a monthly basis and ensure that the Treasurer prepares annual reports accurately and files them with appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mCUNY Bulletin No. CU-447
… Purpose To explain procedures for entering payments into the Time … page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Conversion Program. Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-447-cuny-health-benefits-buy-out-waiver-program-payment-cycleWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the … $154,563 in reported costs that did not comply with Manual requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualLackawanna City School District – Financial Condition (2014M-119)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $47 million. Key Findings For the last four years, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hourly Based Information Technology Services
… as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate … it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors fulfill their contractual …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… Local sales tax collections in New York state increased by 9.2% in January compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state increased by 92 in January compared to the same month in 2022 …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearGouverneur Central School District – Financial Management (2016M-351)
… through 2014-15, which resulted in most of the fund balance appropriated in the general fund not being used to … operations. The District’s reported unrestricted fund balance has exceeded the 4 percent statutory limit in two out … needs, provide a framework for future budgets and guide the District’s management of financial condition. This …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… in the midst of global volatility thanks to our talented investment staff and our diversified asset allocation.” The … 22.2% Non-US Equities -0.5% 11.2% Private Equity 9.2% 7.5% Real Estate 10.4% 6.4% TIPS* 3.3% 5.2% Global Equities 4.4% 4.9% …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in … compared to the same time last year. “Year-over-year sales tax growth has slowed from its recent inflation-fueled … including lower gas prices and moderating inflation. Sales tax collections typically fluctuate month to month, and …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-year