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Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all collections … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 … initiate corrective action. … Determine whether the Town of Middlebury Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingComptroller DiNapoli Releases Municipal Audits
… fulfilled his duties. The treasurer was allowed to pay bills and make cash withdrawals without evidence of … reasonable. The village's proposed budget includes a tax levy which exceeds the allowable property tax levy limit. Therefore, to comply with the law, the board must …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in public funds. “This … such as this where local officials misuse their office for their personal benefit. I commend the village of LeRoy police department and District Attorney Friedman for working closely with my staff to make sure this …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsCounty of Rockland – Budget Review (B6-14-24)
… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … because it includes a tax levy of $108,078,380, which increases the 2015 tax levy within the limits established by …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Georgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Board of Fire Commissioners. Budgeted appropriations for the general fund for 2014 total approximately $145,700. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Examination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel … $22,651.32, $26,556.12 and $6,007.79 in travel expenses for calendar years 2015, 2016 and 2017, respectively, for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesTravel Advisory No. 2
… be designated in the best interest of the State and not for the convenience of an employee or to maximize travel … are appropriate. This includes assessing designations for employees in telecommuting scenarios. There may be … which may be a significant and unexpected tax liability for the employee. Chapter XIII , Section 6 - Potential Tax …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelContract Advisory No. 25
… Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched … Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is currently being used to accept Grant Procurement Records …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… the District’s computer system was adequately safeguarded for the period January 1, 2013 through May 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 were approximately $2.5 million Key Findings The … Board has not established written policies or procedures for granting, changing and terminating access rights to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… the internal controls over selected financial operations for the period January 1, 2012 through September 30, 2013. … of Directors. District expenditures totaled about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed … of interest. The Assistant was not provided with support for amounts billed or detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… the choices it faces in an environment where the potential for spending and revenue volatility remain elevated. “My team …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetVillage of Islandia – Overtime (2023M-121)
… properly approved, documented and controlled overtime for employees. Key Findings Village officials did not properly approve, document or control overtime for employees. During our audit period, the Village paid … preapproval of non-emergency overtime. Monitor the salary and overtime budgets to facilitate control of these …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… not verify student information by periodically requiring new proof of residence, such as a utility bill, or requiring that a new proof of residence be submitted when a student’s address …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Village of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, including $451,000 for the general fund, $216,000 for the water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and … Statements that are meant to help identify conflicts of interest were not filed. Payments in lieu of taxes …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… balance. “The Governor announced significant funding increases for health care, infrastructure, affordable housing, and environmental projects, as well as support for vulnerable New Yorkers and continuation of the plan to …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key … commingled bank accounts and accounting records for the three entities. The Agency retains additional rent …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardTown of Chautauqua – Fiscal Stress (2013M-220)
… The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected five-member … reasonable budget estimates for the general town-wide fund and did not properly monitor and control actual activity against those estimates, allowing …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220