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Walden Fire District No. 2 – Purchasing (2017M-204)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Albany Parking Authority – Cash Collections (2016M-181)
… The purpose of our audit was to review the Authority’s cash receipt process for the period January 1, 2015 through … officials have developed procedures to ensure that all cash collections for parking are accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Agencies Bulletin No. 1832
… represented by NYSCOPBA in Bargaining Units 01 and 21 are affected. Effective Date(s) Changes will be effective … 01 with Dues (Code 291) and employees in Bargaining Unit 21 with Dues (Code 491) and increase the current amount as … Current Rate: $31.10 New Rate: $31.60 Bargaining Unit: 21 Current Rate: $30.41 New Rate: $30.90 Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1832-new-york-state-correctional-officers-police-benevolent-associationPenn Yan Central School District – Separation Payments (2015M-258)
… in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva and Seneca in Ontario County and Pulteney in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Waterville Central School District – Criminal History Background Checks (2016M-23)
… The Waterville Central School District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County and the Towns of Brookfield and Madison in Madison County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksState Comptroller DiNapoli Releases Municipal Audits
… performs all village financial transactions with little board oversight, including the billing and … of village funds. Although the mayor dual-signs checks with the clerk-treasurer, no one reviews bank statements, …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… leave time. As a result, there is an increased risk that payroll errors or irregularities could occur and go … capital plans or a fund balance policy. City of Yonkers – Payroll (Westchester County) The city's leave accrual … officials did not adequately oversee the department payroll clerks who maintained employee leave accrual records, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… funds for child sports registrations, fundraisers, tournaments, and field trips. A forensic analysis and review …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsExtended School Day Program
… and all applicable guidelines. We examined the $634,544 in expenses SCO claimed for reimbursement from the Department … 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under these contracts, … not necessary or not allowable. These include: 141,493 in employee salaries for services performed outside the ESD …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programInmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and Community Supervision … times in accordance with all laws and regulations. The audit covered the period January 1, 2013 through October … each facility are responsible for determining the inmates’ release dates, as well as any credits that reduce their …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesAdministration of Non-Competitive and Limited-Competition Contracts
… not permitted to pay unregistered contractors, a vendor’s cash flow and ability to provide needed services may be …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsState Comptroller DiNapoli Releases Municipal & School Audits
… assistant using town resources. The assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for petit larceny in February 2024. She paid $2,640 in restitution, which included additional amounts uncovered …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and state law. Skaneateles Central School District – Records and Reports (Cayuga County) Adequate records and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1182
… taxable expense files from SFS. Affected Employees All State employees whose taxable travel expenses for the months … employee expenses, which are subject to Federal, State and Local taxes are loaded in PayServ and reflected in … May through August will see an increase in their Federal, State and/or Local taxes (if those expenses were taxable) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservFuel and Services
… with emergencies such as Superstorm Sandy.We considered payment amounts and other risk factors to select and review $320,579 in fuel purchases from eight vendor. Key Findings We found that DMNA did not follow, or … centralized contract pricing lists, and records supporting payment of prevailing wage rates. Refer to the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesCity of Lackawanna – Garbage Collection Fees (2021M-206)
… City officials did not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did … were not assessed and/or billed the correct garbage fees in accordance with the Code. Twenty-five of these properties … support and/or did not comply with City requirements. In addition, although the DPW Commissioner prepared memos …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Troy – Budget Review (B5-16-15)
… The City's proposed budget provides only minimal funding for capital expenditures; $1.7 million (82 percent) … with settling the CBAs. The City's proposed budget is not in compliance with the tax levy limit and City … any of the CBAs are settled in 2017. Be mindful of the legal requirement to maintain the tax levy increase to no …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Wyandanch Union Free School District – Budget Review (B24-7-2)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to … by law. Key Recommendations This budget review did not have any recommendations. … The purpose of our budget review …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Technology (Suffolk County) Time and attendance records are not submitted by all employees and are not …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits