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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The town justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review to ensure all collections were accurately accounted for and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-583
… SECURITY SPECIALIST $31.68 $34.89 SP 9712202 SUPERVISOR STOCK WORKER I $25.08 $27.62 SU 9712200 STOCK WORKER I $20.48 $22.55 SV 9704842 CAMPUS SECURITY … SECURITY OFFICER II $25.65 $28.25 SX 9712202 SUPERVISOR STOCK WORKER II $27.98 $30.81 SZ 9712200 STOCK WORKER II …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-298
… Allowance Payment. Affected Employees City University of New York employees in the following titles: Campus Security … the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentState Agencies Bulletin No. 654-A
… Purpose To notify agencies of the five (5) digit sub-sort number appearing on the outside address area of the Direct … Background OSC has added a five (5) digit sub-sort number appearing on the outside address area of the Direct … Date(s) Paychecks dated September 14, 2006 Note: This is a new effective date. The effective date noted in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressTown of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require … multiyear financial and capital plans for any of the three operating funds, it used available fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Greenville Fire District #1 – Board Oversight (2014M-376)
… #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene … budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds … established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overApalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. Background The Apalachin Fire District … The Treasurer submitted monthly financial reports to the Board and has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Delaware County – Third-Party Contractual Services (2014M-287)
… did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… the controls over the County’s vehicle fleet operations for the period January 1, 2013 through August 15, 2014. Background Delaware County is located in eastern New York State and has a population of … 19-member Board of Supervisors. Budgeted appropriations for 2014 were approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were … located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Department of Taxation and Finance: Personal Income Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … through December 31, 2017. Background During the period of our examination, the Department processed almost 7.7 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past two years, the District’s total fund balance increased by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… agreed with our recommendations and indicated they are in the process of taking corrective action. … Wyandanch Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, respectively. The CAIDA did not monitor project …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65East Bloomfield Fire District – Financial Operations (2017M-154)
… District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario … agent does not provide the Board with required quotes and does not retain the documentation. The Board has not … the procurement policy to clearly require presentation and retention of price quotations or proposals and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra