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Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using competition. The Board did not adopt policies to govern the use of the Village’s credit cards. The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when presenting and … water system cybersecurity threats. The city also did not have service level agreements (SLAs) with its IT vendors. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Revenues Down $767 Million in May
… the economy, it’s critical that Washington act on our call for more federal aid.” Other items of note in the report: … the Enacted Budget Financial Plan. In addition, spending for capital projects totaled $915.8 million through May, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayLaFargeville Central School District – Financial Condition (2016M-216)
… our audit was to assess the District`s financial condition for the period July 1, 2014 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $11 … overestimated appropriations when developing budgets for the three fiscal years 2012-13 through 2014-15. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… former Supervisor: Was inappropriately reimbursed $1,526 for expenditures on the Town’s credit card. Did not deposit … In January 2024, the former Supervisor was arrested for stealing Town funds and pleaded guilty to grand larceny … are thoroughly and deliberately audited before approving for payment. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Village of Hempstead – Budget Review (B7-16-4)
… an independent evaluation of the Village’s proposed budget for the 2016-17 fiscal year. Background Chapter 646 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Pavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … approximately $1,325,105 should not have been approved for payment because the claims lacked support that the … authorized, approved by the purchasing agent or approved for payment. 204 claims totaling more than $1.3 million were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course … system reports and require approvals or authorization for variances. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Cuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Key Findings The Board did not provide adequate oversight of the District’s financial operations or properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … recession risk, the city has not changed its assumptions for the receipt of federal funding to reflect the potential … prepared if stronger than projected results, particularly for revenues, do not materialize, and will have a larger …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetCity of Peekskill – Financial Condition (2014M-105)
… were effectively managing the City’s fund balance for the period January 1, 2011 through December 31, 2013. … City Common Council. Budgeted general fund expenditures for the 2013 fiscal year were approximately $35.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Accounts Payable Advisory No. 55
… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. … of Endicott Board of Trustees. Operating expenditures for 2014-15 totaled approximately $1 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-399
… 2010 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231 ) and Agency Shop Fee (Code 220 ) for titles listed below: Title New Biweekly Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andTown of Roseboom - Long-Term Planning (2018M-115)
… Objective Determine whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for funding equipment and infrastructure needs. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , … acts pertaining to various functions within an agency. For more information on Separation of Duties, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m