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State Comptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … or did not comply with the district's purchasing policy. In addition, credit card charges for conferences totaling … Court Operations (Franklin County) A total of $5,681 in documented collections received during the audit period …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Contract Award and Performance
… Background NYSERDA, a public benefit corporation created in 1975 by the New York State Legislature, is governed by a … mission is to “Advance innovative energy solutions in ways that improve New York’s economy and environment.” … expiration dates to ensure that successor contracts were in place prior to the expiration of the previously existing …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceTown of Dannemora – Part-Town Activities (2017M-215)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… District procured goods and services in accordance with law and District policy and to determine whether payments for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Binghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through May … and evaluate the current year’s budget and available fund balance, and to plan for future years’ budgets. This planning …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Pulaski Academy and Central School District - Separation Payments (2020M-20)
… vacation leave upon separation from the District based on past practice, even though their individual employment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … 1, 2012 through November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Overview – Travel and Conference Expense Management
… out travel and conference policy, specifically designed for your operations, is the foundation for establishing effective control over travel and conference … and employees of the local government or school district. In addition to policy development, this guide also includes …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewHancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … establishing the amount of unrestricted fund balance to be maintained within the legal limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialBellmore Union Free School District – Financial Condition (2016M-276)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $33.5 … appropriations by an average of $4.4 million per year for fiscal years 2012-13 through 2014-15. Over the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Unified Court System Bulletin No. UCS-171
… a warning or error message, they should be considered to have updated “Clean” to the Job Data page. If an incumbent(s) … code of DTA/COR (Data Change/Correct History) to have the row(s) on Position Data and Job Data removed or corrected. Questions Any questions about this bulletin and the update incumbent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedOpinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … historical property within the town and provide for the upkeep and repair of such property. You ask whether a … ascribes importance to the preservation of such property for future generations. Article 5-K of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … historical property within the town and provide for the upkeep and repair of such property. You ask whether a … ascribes importance to the preservation of such property for future generations. Article 5-K of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Police Bulletin No. SP-238
… implemented the 2018-2023 Agreements between the State of New York and the Police Benevolent Association of the New York State Troopers (PBA), provides for an annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-238-2023-state-police-hazardous-duty-payCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… approved and necessary expenses, local governments must have both a credit card policy and a system of internal … board before it’s issued. Train credit card holders and have them acknowledge in writing that they understand their … credit balance, and require prior higher authorization for any activity above these limits. Require card holders who …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudEndwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191