Search
Village of West Hampton Dunes – Financial Operations (2013M-390)
… $445,023 over four years. Because the procurement policy does not address methods for selecting professional service …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Travel Advisory No. 3
… Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: … one year, the employee should return the unused ticket(s) to the common carrier for a refund. This must be done within …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateCohoes Public Library – Governance and Operations (2015M-259)
… and the City code pertaining to the Library. The Treasurer does not submit complete and adequate monthly financial reports to the Board. The Board does not audit and approve claims prior to them being …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… sick and leave balances by more than 270 hours which could have given him more than $6,000, before his actions were …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Fayetteville-Manlius Central School … interest rates, the district’s interest earnings could have increased by $215,120. Tioga Central School District – … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Westmoreland Central School District – Financial Condition (2014M-283)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the … did not establish which employees were authorized to collect cash receipts or the processes for determining …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Opinion 2006-6
… the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … generally were free to take as much or as little time off as they might wish under a schedule they controlled (see … equally to leaves of absence. As is the case with time off for illness, an elected town officer may determine to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Financial Data: What is the general schedule/cycle of data availability?
… reviewed annual financial report data becomes available to requesters. The major classes of general purpose local … – county, cities, towns, and villages – are required to submit annual financial reports to OSC within 60 to 120 days of the close of their fiscal …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityAccounts Payable Advisory No. 50
… for making a payment before it is due. Every agency should have a process in place to ensure accounts payable staff take …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsDalton-Nunda Central School District – Separation Payments (2015M-142)
… and one employee was underpaid $2,323. District officials have not developed written policies or procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… collection and enforcement of water and sewer charges for the period January 1, 2015 through October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … policies and procedures to provide adequate guidance for water and sewer billing and collection. Ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … estimates of revenues and did not include estimates of fund balance. Claims were paid prior to board review and did … in the library’s computer system. ### For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2093
… Purpose The purpose of this bulletin is to provide agencies with … to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 VDC members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcOpinion 91-26
… to prepare plans and designs for the construction of a new library building. You have informed us that both the …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Rensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Opinion 88-71
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … code provides for the imposition of a penalty of 10% on any water bill not paid within thirty days after the due … of the dispute. You inform us that the unpaid water rents have not yet been relevied with the city taxes. You inquire …
https://www.osc.ny.gov/legal-opinions/opinion-88-71State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Cato-Meridian Central School District – … managed. Auditors found district officials should have disabled 550 network user accounts that were no longer … from the date of the test. District officials should have established written procedures for granting, changing, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1