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Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… report – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with … his duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed many of the Treasurer’s … village hewlett neck treasurers duties …
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)
… complete report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, … procure, monitor or account for fuel. Specifically, the Highway Superintendent (Superintendent) and Town Board … in compliance with competitive bidding requirements and the Town’s procurement policy, controlling fuel access, …
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)
… real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees …
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)
… and for appropriate purposes. Key Findings The Board did not always ensure that credit card charges were properly … of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. Commissioners …
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)
… Board’s ability to assess the effect of current operations on long-term financial needs was hindered by inaccurate and … corrective action. Appendix B includes our comments on the District’s response letter. …
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)
… calculations were accurate, reviewed or authorized. As a result, certain employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. Of the 46 … have adequate supporting documentation and are disbursed in accordance with applicable Collective Bargaining …
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)
… financing and tax incentives as authorized by New York State Law. The Agency is governed by a Board which comprises …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period January 1, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… to evaluate the internal controls over the Department’s revenue collections for the period January 1, 2012 through … effective internal controls over the Department’s revenue collections. As a result, there are no written policies and procedures covering revenue collections and a lack of segregation of incompatible …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …
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)
… the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … trends, and plans for the future use of reserve funds. … 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)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … Board of Trustees which comprises four Trustees and a Mayor. Budgeted appropriations for the general, water and …
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)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …
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)
… 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five … $184,850. Key Finding Town officials made fuel purchases in excess of the bidding threshold without obtaining …
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 … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent of …
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 financial condition for the period July 1, 2011 through January 31, 2015. … even though this poor budgeting practice was brought to the District’s attention during OSC’s last two annual …
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)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately $26.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3 million. Key Findings The … a payroll and personnel policy and written procedures for time records, processing payroll, maintaining leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-1425-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, … (plus interest earned). If you are age 55 or older at retirement and your regular plan would provide a greater … benefit will be paid. Filing You must apply for a service retirement with the Office of the State Comptroller 15 – 90 …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384DiNapoli Releases Bond Calendar for Third Quarter
… York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the … all of which is new money. The anticipated sales in the third quarter compare to past planned sales of $4.29 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-bond-calendar-third-quarter