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Village of Silver Springs – Water Accountability and Billing (2015M-139)
… the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Lockport Public Library – Claims Processing (2015M-192)
… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Town of Ulster – Town Assessor (2016M-361)
… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 … The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Village of Mayfield – Water and Sewer Operations (2017M-28)
… water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andSouthold Union Free School District - Leave Accruals (2018M-113)
… employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Village of Attica – Justice Court (2014M-30)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period of January 1, 2012 through December 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… was to examine the District’s claims auditing process for the period July 1, 2014 through June 30, 2015. Background … Westhampton Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $54.7 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… State Comptroller Thomas P. DiNapoli released the following … of the State Address: "Today, Gov. Hochul outlined her new priorities as the state prepares for a different federal … and improve quality of life in our state. “Many of New York's families are feeling squeezed by the high cost of …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressOperational Advisory No. 13
… of accounting periods open within the Statewide Financial System (SFS). Guidance After the close of business on July … 2017 Project Costing July 1, 2017 October 31, 2017 Asset Management March 1, 2017 March 31, 2018 Accounts Receivable …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsState Agencies Bulletin No. 1873
… Uniform Cleaning and Maintenance Allowance is supplemental taxable income, will be included in the employee’s taxable gross subject to employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1955
… Uniform Cleaning and Maintenance Allowance is supplemental taxable income, will be included in the employee’s taxable gross subject to employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designatedDivision of Housing and Community Renewal Bulletin No. DH-22
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To provide information regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mState Comptroller DiNapoli Releases Municipal Audits
… addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… programs and services that support quality of life in our state, while also ensuring the long-term … Robust increases to reserves will better prepare us for future downturns and challenges. “I remain concerned … it hinders our future, which is why I proposed a roadmap for reform to impose meaningful limits on debt and ban …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalCity of Binghamton – City Operations (2015M-280)
… purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement opportunities for the period January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Rapids Fire Company – Credit Cards (2023M-86)
… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BrewsterSoutheast Joint Fire District Village of Deposit Multiple Dwelling Property Inspections Orleans County Soil and Water Conservation District and the City of Yonkers
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits