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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… approximately $84,000 to 13 vendors without obtaining the required quotes or RFPs. The Board adopted a comprehensive … and the Board has not developed a disaster recovery plan. The Village received various IT services from consultants without service level agreements. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is … 2011. The Board has not implemented compensating controls to address the lack of segregation of duties performed by the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public interest …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… for the highway fund, $141,000 for the water districts (six) and $16,000 for the sewer districts (three). Key …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Higher Education – 2023 Financial Condition Report
… decreased in 2022-23 by almost 17 percent compared to 2018-19 and by 19.5 percent compared to 2013- 14. Private sector FTE enrollment decreased … attendance than most states, or 45 percent compared to 22 percent of students nationwide in Spring 2023, …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationOpinion 2000-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … her law firm, with those functions instead being performed by a deputy, if any. The attorney, and possibly his or her … in a private law firm. In 1998, the law firm was retained by the town to prosecute certain litigation. The agreement …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real property tax revenues are the largest source of revenue for local … towns), and as unrestricted municipal aid (mainly cities). Sales and use taxes, the next largest source of revenue for …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentCost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage … savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local … legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … The work performed raises potential issues under The New York State Constitution, because no contract was in place …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Alden , Town of Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Chautauqua County – Investments and Payroll (2016M-147) Auditors found payments to elected …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsXI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State Finance … OSC approval thresholds for contracts entered into by State agencies and the Office of General Services (OGS): … agrees to give consideration other than the payment of money, is over $25,000 for all agencies (see Section 7 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsTown of Spencer – Disbursements (2025M-35)
… tax dollars are spent properly, efficiently and in the best interest of taxpayers. Audit Summary The Board did not … a list of all claims that have been audited and approved for payment. Sixteen disbursements totaling $32,100 in which … disbursements totaling $28,100 lacked adequate detail for the Board to complete a thorough claims audit. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … Chenango to provide fire protection services. Expenditures for 2013 totaled approximately $234,000. Key Finding … to verify the amounts that should have been collected for fund-raising events. Key Recommendation Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-702
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … CUNY Bulletin No CU702 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts based on …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsBrookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, … reviewed, totaling $1,517,352, were paid prior to audit. Not all individual claims are being reviewed during audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32