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LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 Meeting Agenda Meeting Agenda March 5, 2020 Meeting Agenda January 9, 2020 Meeting Agenda June 20, 2019 … Archive of Reports Statements Meeting Minutes and Financial Plans from the Local Government …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansCUNY Bulletin No. CU-712
… is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools in … 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be updated to reflect the 2021-22 … to the Department Budget Table USA containing the chart of accounts strings for agency position pools. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … $236 million. Key Findings Service providers did not submit more than 40 percent of the quarterly reports as … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Canastota - Board Oversight (2018M-256)
… the Board in a timely manner. Department of public works (DPW) employees received payroll payments totaling … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Cicero - Procurement (2020M-8)
… officials: Complied with competitive bidding requirements for 15 of 18 tested purchase and public works contracts … million. However, they did not competitively bid contracts for paving services and brush collection totaling $471,700. Did not seek competition for 10 professional services totaling $1.1 million. Did not …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did … managed and accounted for Niagara Power Coalition and Native American revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andBroadalbin-Perth Central School District – Cash Management (2020M-65)
… did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. … legal limits, to maximize interest earnings. Prepare cash flow forecasts that estimate funds available each month …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Village of Nelliston - Payroll and Accounting Records (2018M-162)
… maintained timely and complete records and reports to allow the Board to properly manage the Village’s finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… over information technology and online banking for the period of June 1, 2011, to September 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Mount Kisco Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The … Clerk-Treasurers did not maintain complete, accurate or up-to-date financial records and reports. As a result, the … Board (Board) lacked the financial information necessary to properly monitor and manage Village finances. The …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether secondhand equipment of a private entity or a municipality of this State may be … purchased by a county at an auction without contravening the competitive bidding requirements of General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-13New Hyde Park Fire District - Payroll (2018M-165)
… Determine whether District officials implemented a system to ensure that payroll was properly segregated and that … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… Section 123. Key Recommendations The Clerk should: Deposit all collections within the required timeframe. Perform bank reconciliations to help ensure all money is properly accounted for. Except as specified in …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Town of North Elba – Cash Collections (2020M-49)
… were properly accounted for and deposited. Key Findings The Clerk did not deposit collections totaling $100,496 in a … The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure … are placed in a bank night drop box or in a secure location at the Town Hall after each session. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… report – pdf] Audit Objective Determine whether Truxton Academy Charter School (School) officials accurately billed … Determine whether Truxton Academy Charter School School officials accurately billed and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8State Comptroller DiNapoli Releases Municipal and School Audits
… local government audits were issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the district’s financial operations or properly audit claims. As … accessibility at the Town Municipal Center. City of Auburn – Physical Accessibility to Programs and Services …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsVillage of Silver Springs – Water Accountability and Billing (2015M-139)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production operations for the period January 1, 2013 … Village of Silver Springs Water Accountability and Billing 2015M139 …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139