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State Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … competitive bidding for purchases totaling $64,405 from two vendors. The district made payments totaling $231,174 to … for the use of the accumulated funds and has not developed a fund balance policy or comprehensive long-term financial …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits

Payroll Users Group Organizational Charter

… common concern. Develop and support the payroll profession in State government by: Surveying the condition of the State … Increasing the understanding of the payroll function in state agencies; Promoting the importance of payroll in the enterprise; and Developing the payroll profession as …

https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter

Refunds – Divorce and Your Benefits

… member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer of …

https://www.osc.ny.gov/retirement/members/divorce/refunds

Town of Frankfort - Board Oversight (2018M-58)

… to help oversee the former Supervisor’s work. Our tests of check disbursements totaling $1.4 million disclosed three … action. 1 Refer to our prior audit report,  Town of Frankfort – Supervisor’s Fiscal Responsibilities … 2 The former Supervisor and other prior supervisors … Town of Frankfort Board Oversight 2018M58 …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Town of Greig – Long-Term Planning (2023M-13)

… resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Town of Washington – Information Technology (2013M-164)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over information technology (IT) for the … 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164

Town of Carroll – Town Clerk (2022M-20)

… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited … did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies …

https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Islip Fire District – Financial Condition (2020M-25)

… a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Did not … In addition, the Board transferred unavailable funds to its capital reserves, and expended funds from reserves … without adequate public notice; for example, transfers to reserves totaling $593,941 and expenditures from reserves …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25

Three Village Central School District – Financial Operations (2021M-141)

… ] Audit Objective Determine whether Three Village Central School District (District) officials provided appropriate oversight … action. … Determine whether Three Village Central School District District officials provided appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Town of Mount Pleasant – Financial Condition (2013M-303)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial operations … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported. Key Findings The Board ensured the $746,000 in …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Dansville Central School District – Separation Payments (2016M-102)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … The District did not adopt policies and procedures to provide guidance to employees and District officials when processing, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Audits of Local Governments: About Our Audits

… pass rating, the highest level of assurance a peer review team can issue. … Audits of Local Governments About Our Audits …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

State Comptroller DiNapoli Releases Audits

… Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) … million identified, Empire has recovered $11.5 million and found $2.1 million was beyond recoverability time frames, … did not monitor project construction, including whether school districts began construction before receiving final …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal Audits

… The town’s preliminary budget complies with the property tax levy limit. Town of Deposit – Budget Review … Additionally, town officials have increased the real property tax levy for the general fund and implemented cost … The town’s 2015 tentative budget complies with the property tax cap levy limit. Town of Edinburg – Justice Court …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits