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Town of Berkshire – Justice Court Operations (2016M-425)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … Key Findings Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, … equate to approximately $33,000 in unearned revenues for the Town. The current Justice did not record new cases in …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410General Brown Central School District – Financial Condition (2014M-216)
… audit was to examine the District’s financial condition for the period July 1, 2013 through March 31, 2014. … with approximately 1,550 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
Eldred Central School District Financial Condition and Cafeteria Operations 2014M204
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Erin – Town Clerk and Justice Operations (2016M-315)
… tickets to the State Department of Motor Vehicles (DMV) and OSC's Justice Court Fund (JCF). The Board did not … the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the Clerk's and Justice's …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Develop a plan to repay outstanding interfund loans or authorize transfers to close out all or part of these loans. Develop realistic budgets and evaluate water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Travel/Conference Claim Requirements – Travel and Conference Expense Management
… interchangeably in this section. Both refer to a claim for reimbursement by the local government or school district for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsFund Financial Data – 2022 Financial Condition Report
… For more detail, please see the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund … balance was restated due to the implementation of GASB Statement No. 84, Fiduciary Activities. …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Stanford – Financial Condition (2013M-225)
Town of Stanford Financial Condition 2013M225
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… The Village of Sag Harbor is located in the Towns of East Hampton and Southampton in Suffolk County and has a … the year, but did not address negative balances in budget line items. Therefore, the Board’s involvement in and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… individuals auditors tested (125 selected employees and all 25 elected officials), 36 employees and 18 elected … to the board. As a result, the board was not aware of all claims paid. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Authority Contracts on Open Book NY
… categories of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is … categories of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
… the impact of federal aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 billion … of the total federal aid reported by local governments, school districts $1.6 billion (33 percent), cities $274 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … 24 million gallons of water valued at $30,900. Town of West Seneca – Purchasing (Erie County) Town officials did not … Patchogue Fire District Town of Rosendale and the Town of West Seneca …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Definitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … the System graded rate will increase or decrease by up to 1 percent depending on the gap between the increase or …
https://www.osc.ny.gov/retirement/employers/csp/definitionsOpinion 88-69
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village with same entity … GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with … also contracts. You ask whether a village may contract for services with a private volunteer ambulance service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69