Search

Town of Hamden – Financial Condition (2013M-86)

… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86

Town of Clifton Park – Information Technology (2020M-162)

… Specifically, officials did not: Establish a comprehensive IT policy or monitor employee Internet use. … procedures for managing, and monitoring user access to, the Town’s network and computers. Fourteen user accounts belonged to former employees who left Town employment one month to 15 …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162

Town of Bennington - Financial Management (2019M-249)

… financial and capital plans and planning for and using fund balance. Key Findings Overall the Board could have … not properly monitor spending during the year. The highway fund had deficit fund balances during our audit period and incurred operating …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Genesee Valley Central School District - Financial Management (2019M-231)

… Key Findings The Board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… each collection. Maintain ECA records, including support for collections and disbursements, for six years. District officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Alexander Central School District – Financial Management (2020M-64)

… [ read complete report - pdf ] Audit Objective Determine whether the Board … $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Wynantskill Union Free School District – Purchasing (2022M-85)

… Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. Follow the District’s purchasing … Key Recommendations Ensure procedures are updated to define clear expectations for procuring goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85

State Comptroller DiNapoli Statement on 2025 State of the City Address

… State of the City address: “New York City is in a better financial position than a year ago, enabling the initiatives … to increase its rainy-day reserves to protect essential services because economic and fiscal uncertainty loom and … analysis.” Reports & Fiscal Tracking Tools Review of the Financial Plan of the City of New York New York City Agency …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-address

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… report – pdf] Audit Objective  Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … initiate corrective action. … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

CUNY Bulletin No. CU-289

… agencies with information for the manual processing of the retroactive salary and other increases. Affected … of New York (CUNY) and NYSNA which calls for retroactive General Salary and other increases. Effective Date(s) Salary … undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employees

Town of Lysander - Real Property Tax Exemption Administration (2018M-221)

… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221

Town of Augusta - Real Property Tax Exemption Administration (2018M-230)

Determine whether the Town Assessor properly administered select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230

Town of Lenox - Real Property Tax Exemption Administration (2018M-242)

… renewal forms, income support and military records) to verify taxpayer eligibility. Key Recommendations The … before granting exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure … previously granted exemptions are supported and continue to meet eligibility requirements. Town officials agreed with …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242

Fort Plain Central School District - Claims Audit Process (2018M-50)

… purposes and were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due … the District’s well designed system of internal controls over claims processing, we performed limited testing to … purposes and were properly audited and approved prior to payment and in a timely manner. There were no recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, … supporting documentation (e.g., applications, renewal forms, income support and military records) to verify … corrective action. … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

Mount Pleasant Central School District – Financial Condition (2015M-82)

… budget for the 2015-16 year is approximately $59 million. Key Finding District officials adequately monitored the … financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82

XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management

… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to … signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signature

Rockland County Community College - Employee Benefits (2020M-5)

… cost savings by reducing the costs of employee benefits. Key Findings The College overpaid $4.6 million to the County … 16 were inaccurate, for a net underpayment of $7,397. Key Recommendations Reconcile insurance billings from the …

https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5

State Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of Aurora-Colden Fire District No. 6 , Columbia-Green Community College , … Waste Management Authority , Town of Greece , Johnsonville Fire District , Town of Nanticoke , Town of Marbletown , Municipal Parking Structures , City of Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In …

https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-audits

State Agencies Bulletin No. 2029

… pm on 02/16/2022 and at or before 10:59 pm on 03/16/2022 (Administration). For any shift that begins at or after 11:00 … by DOCCS. The overtime factor used by the New York State Payroll System (PayServ) for affected M/C employees at DOCCS … for overtime payments that cannot be calculated by the NYS Payroll System. Agency Actions: Beginning in Institution and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligible