Search
Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… procedures were not in place for maintaining leave accrual records or to ensure that separation payments were made in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Comptroller DiNapoli Releases Municipal Audits
… Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196) Corporation officials did not award … not ensure businesses complied with their agreements. The Loan Review Committee approved two loans that exceeded program loan allowances. One loan exceeded the allowance by $37,500, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsCounty of Rockland – Budget Review (B6-15-21)
… their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… manner. Further, the Clerk did not adequately account for dog licenses issued. The Board did not adopt a procurement … State, County and Town in a timely manner. Monitor unpaid dog licenses and report any unpaid fees to the Animal Control …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three … two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has a population of 90 residents. … fiscal year ended May 31, 2013 were approximately $130,000 in the general fund and $33,500 in the sewer fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Clerk did not maintain appropriate, complete and accurate records to detail real property tax and water rent billings …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312State Comptroller DiNapoli Releases School District Audits
… found that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials could not … tested: a laptop and two cameras, totaling $1,444. In addition, the last comprehensive physical inventory count was conducted in 2003. Putnam Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Town of Ballston – Water Fund Financial Operations (2012M-258)
… the 12 water districts. Key Findings The Town’s accounting records and records were not properly maintained. As a result, officials … a plan to address the condition of the Town’s accounting records and ensure that the Supervisor properly maintains the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258New Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of … presented to the Board for audit and approval. … New Suffolk Common School District Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mState Comptroller DiNapoli Releases Municipal & School Audits
… lacked reliable records and reports to manage the town’s financial operations, account balances were inaccurate and … board and the board did not annually audit the supervisor’s records, as required. Town of Bergen – Town Supervisor … oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… mold, water damage, structural damage, exposed wiring, missing smoke detectors, missing linens, and excessive garbage in rooms. In certain …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCUNY Bulletin No. CU-384
… in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount Facilities Coordinator 1 $34.00 … in Bargaining Unit SJ in the following title: Title New Biweekly Deduction Amount Broadcast Associate (Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-384-district-council-37-local-375-dues-and-agency-shop-feeKeene Central School District – Claims Processing (2015M-299)
… Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school with … effective procedures that ensure that claims are audited in a timely manner and in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business … different from the Board-approved schedule, resulting in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectOrleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance … every six months. However, we were unable to determine if child care was only provided when the client was at work or …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Travel Advisory No. 2
… be designated in the best interest of the State and not for the convenience of an employee or to maximize travel … are appropriate. This includes assessing designations for employees in telecommuting scenarios. There may be … which may be a significant and unexpected tax liability for the employee. Chapter XIII , Section 6 - Potential Tax …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel