Search
Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and … Determine whether the Town of DeWitt Town officials effectively managed the Planning and …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … Determine whether the Town of Throop Town Supervisor and Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Miller Place Fire District – Credit Cards (2024M-58)
… complete report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card … supported and for appropriate purposes. Key Findings The Board did not always ensure that credit card charges were …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… budgeting. As a result, the Board was not transparent with taxpayers and fund balance declined despite the Board … financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, sufficient … and planned expenditures. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… of Hamburg Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key … PILOTs are accurately billed and collected in accordance with authorized agreements. Verify that the employment data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. Establish clear …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, … Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Town of Cortlandville – Fuel Purchases (2012M-171)
… the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s … general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District officials … to fund operations as planned. The District's fund balance has remained excessive. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, 2015 … 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-6625-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, … benefit, the greater benefit will be paid. Filing You must apply for a service retirement with the Office of the State … 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384DiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities during the third quarter of 2018. The planned sales of $9.05 billion include $5.45 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… major public authorities during the second quarter of 2018. The planned sales of $4.29 billion include $3.06 … planned sales of $3.12 billion during the first quarter of 2018, and $4.68 billion during the second quarter of 2018. The State Comptroller's office chairs the Securities …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-bond-calendar-second-quarter