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City of Yonkers – Financial Operations (2017M-119)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial … period July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, which is governed by an elected seven-member City …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… did not obtain Board and membership approval for all bills before paying them and did not retain adequate … in a timely manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Town of Portland – Water Operations (2017M-45)

… contributed to the unaccounted-for water. The Town is not billing all customers for water use. Water Districts 1, 3 and … and are recalibrated as needed. Ensure that the Town is billing all active customers for water use. Ensure that water …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45

City of Newburgh – Budget Review (B6-16-17)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Oversight and Collection of Snowmobile Registration Fees

… whether the Department of Motor Vehicles (Department) is appropriately collecting snowmobile registration fees, and to assess its snowmobile registration … be registered annually with the Department. The Department is responsible for collecting registration fees and …

https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-fees

Town of Guilderland – Information Technology (2025M-61)

… Did Town of Guilderland (Town) officials adequately secure and protect information technology (IT) assets against unauthorized use, access and loss? Audit Period January 1, 2024 – January 10, 2025 … Did Town of Guilderland Town officials adequately secure and protect information technology IT assets against …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61

State Police Bulletin No. SP-217

… Dates The April 2021 Increase to the 8 Year Seniority Pay will be processed in Administration Pay Period 1L, … an effective date of 04/01/2021 and increase the amount from $1,200 to $1,519 for all employees in BU62 receiving the … State Police bi-weekly 8 Year Seniority Payment is taxable income, will be included in the employee’s taxable gross and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-new

Unified Court System Bulletin No. UCS-174

… Immediately Background Although it is not always possible for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in … periods retroactive without justification. This allows for a total of 60 business days (the current pay period plus …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agencies

DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops

… to report to the Department of Environmental Conservation (DEC), but are potentially not registered. DMV officials stated they plan to meet with DEC to implement a methodology to coordinate and ensure … a structured process for periodic coordination with DEC to compare its listing of dismantlers with dismantlers …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shops

State Police Bulletin No. SP-199

… to 10/31/2020, may receive the payment upon the return from leave. OSC Actions OSC will automatically insert a row … compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings … Pay will be included in the calculation of overtime earned from the OT Eff Date through the End Date on the employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-pay

Comptroller DiNapoli Releases Municipal Audits

… and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) The justices did not … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

Franklin County – Fiscal Stress (2013M-252)

… for the 2013 fiscal year are approximately $100.5 million. Key Findings The Legislature adopted budgets for …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252

Utica City School District – Financial Condition (2013M-341)

Utica City School District Financial Condition 2013M341

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341

Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)

… set of control procedures that can provide reasonable assurance that thefts of cash receipts will be prevented or …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receipts

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

State Agencies Bulletin No. 1718

… To advise agencies of the proper treatment of qualified parking benefits provided to employees during any given year Affected Employees Employees who receive qualified parking benefits from agencies Background The IRS issues … benefits, as defined by the IRS, includes “qualified parking,” using mass transit, commuter highway vehicles, and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefits

Village of East Rockaway – Justice Court Operations (2017M-206)

… accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206