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Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and improperly delegated check signing authority to all Board members. The Board, despite having no authority to … compensation payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, thorough and timely audit of all claims prior to payment and ensure that all checks are …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingNewark Valley Central School District – Procurement (2022M-60)
… officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As … have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling $200,012 and … that officials did not: Seek competition for 13 purchases of goods and services totaling $44,401. Compare billed prices …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or email the Offset Unit directly at [email protected] . Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of … was able to misappropriate as much as $83,000 of Village funds prior to detection. The Board has not established …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for scholarship funds …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … not file required annual financial reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 … in surplus fund balance – enough to fund nearly two years’ of expenditures. We project the District will end 2020 with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Monticello Joint Fire District – Fiscal Operations (2017M-80)
… for reserves, including how they will be funded and when they will be used. Review, revise and follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… not conduct required audits or adopt a procurement policy, investment policy or code of ethics, as required. Although …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… expenses to employees even when the local government or school district's credit card was used for these expenses. … conferences for personal reasons at local government or school district expense. Missing or insufficient … that travel-related expenses were for local government or school district purposes. Inadequate audit of travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority operations for the … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority … with employee time records when certifying payrolls to ensure that payments are based on actual hours or days …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly … June 1, 2011 to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Adopt budgets with realistic estimates for revenues that are based on historical and current information and develop …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55College at Brockport – Selected Employee Travel Expenses
… agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesTown of Cortlandville – Fuel Purchases (2012M-171)
… the maintenance and repair of these roads. This is done with the use of a variety of vehicles and machines all fueled …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board did not properly authorize salaries and benefits for all town officers and employees. Wage rates paid to town … payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1946
… agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … gency name and address corrections may be directed to the Tax and Compliance mailbox. Email requests should indicate " … address is printed on the Employee Form W-2 (Wage and Tax Statement) for 2021. OSC Actions OSC will update PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Bellerose – Procurement and Cash Receipts (2014M-218)
… 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218