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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… were supported and for an appropriate purpose prior to payment. The Board also did not ensure the Highway … vehicle and equipment parts and solvents, reimbursements to officials and employees and payments to other vendors and determined: The Board approved 47 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementComptroller DiNapoli Releases Municipal Audits
… Malone , Village of Nelliston and Town of Tuscarora . “In today’s fiscal climate, budget transparency and … of the 2015 budgeted appropriations as of the end of 2014. In addition, the board has not formally established capital … County) The library has accumulated more than $750,000 in private funds as of the end of 2014 and it has no formal …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The …
https://www.osc.ny.gov/legal-opinions/opinion-88-47SUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … the retention payment. Earnings Begin Date: Effective Date from above based on the Pay Period the payment is processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in … and Rensselaer County (31). Conversely, Yates County had only one local bridge in poor condition, while Suffolk and … through the state Department of Transportation’s Bridge NY program, which has funded more than 800 projects since …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-601
… Purpose To inform agencies of the processing of the 2017 Prepaid Legal Service Benefit. … in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining units at … NRA Income Code XPL IC 18 YPL IC 19 ZPL IC 20 OSC will set up Social Security and Medicare tax deficiency deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Niagara Falls – Sexual … the 2021 SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau … were purchased during the audit period. Eldred Central School District – Sexual Harassment Prevention Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… bidding requirements for 15 of 18 tested purchase and public works contracts totaling $10.6 million. However, … state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-720
… by Teamsters Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT Employees … TU, TX, U3, U6 $107.00 PL3 PL3 Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $128.03 PL1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … consistently overestimated general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and … Industrial Development Agency (CCIDA) – Audit Follow-Up Auditors determined that CCIDA officials have demonstrated …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Village of Atlantic Beach - Cash Disbursement (2018M-253)
… that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the audit period showed that these claims generally appeared …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawUtica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … located in the Town of Schroeppel, Oswego County. The District, which contracts to provide fire protection services … in the bylaws. The Treasurer did not maintain adequate accounting records and did not file required reports with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Cortland County – Public Water Supplies (2016M-318)
… May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with … reviews of the operators’ monthly operating reports (MOR). In addition, violations identified in completed surveys were …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over … is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCounty of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s … Cortland County is located in central New York State and has a population of approximately 49,000. The County is … than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a year depending on the number of …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157