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Village of Mount Morris – Treasurer’s Office (2013M-65)
… Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of approximately … Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Establishing the Standard Work Day – Legacy Reporting
… Use our Standard Work Day Resolution for Employees form (RS2418) . ( Here is an example .) SWDs can be as few as … Reporting Resolution for Elected and Appointed Officials form (RS2417-A) . ( Here is an example. ) For more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Carmel – Selected Financial Activities (2015M-201)
… June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Violating the Terms of a DRO – Divorce and Your Benefits
… the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at … at their discretion , may change the option election or designation to comply with the pre-existing order or …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… for 2010 and 2011. Because the majority of the Town’s funds are co-mingled into one checking account, bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… In addition, the Board should conduct annual audits of the Treasurer’s records. Develop procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsState Comptroller DiNapoli Releases Local Government Audits
… Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management (Steuben County) The board’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits were issued. Clyde-Savannah Central School District – … P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits were issued. Briarcliff Manor Union Free School … P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsSeaford Union Free School District – Capital Assets (2024M-112)
… and accurate capital asset records? Audit Period July 01, 2021 – May 31, 2023. We extended the audit period to July … (IT) capital assets, such as interactive displays and desktop computers, as well as highly portable items, such as … 11 laptops, one printer, one smartboard, one server and a desktop computer, could not be traced to the E-waste …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Agencies Bulletin No. 2368.1
… State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … of the amount of an overpayment of unemployment insurance in an arbitration award or settlement agreement scenario, and … notice from DOL, enter a deduction record for the employee in the PayServ General Deduction Data panel, using deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andDiNapoli Announces State Contract & Payment Actions for July 2014
… his office reviewed 2,035 contracts valued at $1.6 billion and approved more than 1.3 million payments worth more than … the month of July. His office also rejected 256 contracts and related transactions valued at $304.6 million and more than 1,250 payments valued at $3.1 million due to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014State Agencies Bulletin No. 2368
… State Comptroller is authorized to offset State payments in order to collect State debts, if due process is provided. … of the amount of an overpayment of unemployment insurance in an arbitration award or settlement agreement scenario, and … notice from DOL, enter a deduction record for the employee in the PayServ General Deduction Data panel, using deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsComptroller DiNapoli Releases Municipal Audits
… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0