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Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… While the Board properly approved and monitored projects in accordance with standard project procedures, it did not … because the goals of the projects are not clearly defined in the authorizing resolutions. Key Recommendation … in our report. Appendix B includes our comments on the issues raised in the LDC’s response letter. … …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectNorthern Adirondack Central School District – Financial Condition (2020M-51)
… District’s financial condition. Key Findings Expenditures have exceeded appropriations by a total $626,000 in 2017-18 … the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor maintained up-to-date accounting records … which are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the … to our office in a timely manner. Conduct an annual audit of the Town Supervisor’s records, or engage an independent …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… 72-g provides that, subject to the rules and regulations of the governing board of the fire department, the chief officer of the department … Training Location Additional Requirements Outside the county or counties where the district/municipal corporation …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Town of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … $1.4 million of which only $340,000 (25 percent) was used to finance appropriations from 2014 through 2018. The Board … with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … corrective action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Town of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Otego-Unadilla Central School District – Information Technology (2021M-178)
… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Ulster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Village of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly … a financial plan that addressed the impact of project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… COVID-19 pandemic, with the District‘s increased reliance on a remote learning environment and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… complete report – pdf] Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee … (10) or more years of membership will automatically change to a non-contributory status. Note : Based on a legal review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… rose to over $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three … New York state prisons was 38.3 years in January 2016, an increase of 1.8 years, or 4.9 percent, since January 2007. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemSelected Aspects of Discretionary Spending
… $7 million of Authority spending that was discretionary in nature. Each public authority should have formal policies and … are appropriate and dollar thresholds, as appropriate, for such items. In addition, the policies should prescribe … Spending (2012-S-158) State University Construction Fund: Selected Aspects of Discretionary Spending (2013-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Franklin Square and Munson Fire District, Greater Syracuse Property … Corporation, Village of Mayfield, Village of Newport and the Wassaic Fire District. "In today’s fiscal climate, budget transparency and accountability for our local communities is a top …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsCareer and Technical Education
… placement data for CTE students, as required by the State Education Department (SED). Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOpinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of these concerns exist here since the right of set-off is being used by one municipality against another to effect a …
https://www.osc.ny.gov/legal-opinions/opinion-88-42