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Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair … capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsState Comptroller DiNapoli Releases Audits
… track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. … 30, 2017, Cantalician reported approximately $2.23 million in reimbursable costs for these programs. The audit identified $358,254 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Access Plan (Plan) to ensure meaningful access to services for Limited English Proficiency New Yorkers. The Department … 2023, found that some offices were not using Language Line for interpretation services, as required by the Plan. … that applicants complied with registration and permit application requirements. DOT officials made some progress in …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0City of Glen Cove – Budget Review (B7-15-17)
… in the 2016 proposed budget from the sale of waterfront property and City officials were unable to provide any … insufficient appropriation of $315,000 for the payment of tax certiorari refunds, which have averaged $848,000 over the … realizes the $4.6 million in revenues associated with the property sale and waterfront development project, it should …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… District – Purchasing (Erie County) The purchasing policy does not require the solicitation of multiple quotations or …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… and the Palmyra-Macedon Central School District . "In today's fiscal climate, budget transparency and … such as when employees do not submit payroll information in a timely manner. Additionally, district officials did not … does not establish a threshold value for tagging assets. In addition, the IT department does not have written …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsOpinion 2001-11
Whether an assistant chief of a fire department who owns more than 5 of the stock of a corporation would have a prohibited interest in contracts for radios
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… respectively. Key Findings The Department’s bylaws do not adequately segregate financial duties and instead …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial operations for the … Key Findings The Department makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due … Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Examination of Sunset LG Realty, LLC
… with the contract. Background This lease contract required Sunset to operate, maintain, and make necessary … Downstate employee paid the Commission $4,000 and resigned from his position on December 11, 2017. Key Recommendations … of Ethics and Business Conduct which prohibits employees from accepting gifts from vendors. Notify the vendor they are …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcJustice Court Fund: Invoice Billing Program
… Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or … reports for all justices in the municipality, we will send an invoice and billing statement to the CFO for the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
Mount Vernon Industrial Development Agency Project Approval and Monitoring 2013M364
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCity of Yonkers – Budget Review (B6-14-13)
… the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s proposed …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and reported expenses totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not … cash receipts journal and retain supporting documentation for all cash receipts and disbursements. … Red Creek …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Champion. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialSaranac Central School District – Student State Aid (2023M-91)
… in 10-month public and summer placements. As a result, as of April 30, 2023, the District will not benefit from $28,832 … claimed and had not claimed an additional $224,976 in aid, of which $195,844 would have already been received if claimed … eligible special education students. Provide oversight of the officials who prepared and submitted State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… could be inappropriately altered, accessed or used. In addition to the sensitive network access control … to help ensure adequate network access controls were in place, including a comprehensive written information … assess the need for 292 inactive network user accounts. In addition, the District did not have a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The … In accordance with General Municipal Law, adopt a code of ethics, an investment policy and a comprehensive … manner. … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in … This section also establishes the reporting framework for the SFS applicable to all agencies. However, numerous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overview