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City of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. … by requiring the Treasurer to submit periodic reports that show actual revenues and expenditures over the life of the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Town of Harmony – Justice Court (2014M-004)
… internal controls over the Court’s financial operations for the period January 1, 2012 through December 24, 2013. … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions … The Justice could not provide us with any documentation for the other nine cases. Key Recommendations Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… quite strong in May, as consumers continued to face higher prices for goods and services in the state,” DiNapoli said. “My office is closely monitoring New York’s economy, including the impact of inflation on consumer … partially due to recent high inflation, including soaring gas prices. Yates County saw the largest increase at 34.8% in …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayState Agencies Bulletin No. 446
… previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees … Effective Date Immediately Background At the close of business on November 14, 2003, Upromise Investments, Inc. … Management and Investment Management, respectively, of New York's College Savings Program. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsState Agencies Bulletin No. 2313
… (Earnings Code LGS) based on years of qualifying service for employees in an eligible bargaining unit. Affected … 97 (CSEA) Background: The following Chapter Laws provide for a change in eligibility criteria for Performance Awards/Longevity Payments (Longevity Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2313-longevity-service-payment-employees-eligible-bargaining-unitDiNapoli Releases August State Cash Report
… by $898 million, or 3 percent, from the same period last year to a total of $28.9 billion, according to the state … approximately $3.5 billion, or 6.4 percent, higher than last year for the same period. Significant increases include … grants is $3.3 billion or 8.3 percent higher than last year but $340.1 million lower than the latest …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportComptroller DiNapoli Releases School District Audits
… (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of … past three fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 … were consistently overestimated which resulted in the increasing fund balance levels and the district not …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1869
… Purpose The purpose of this bulletin is to inform agencies of new Control D … designated to be within the City of New York: Bronx County (Bronx) Kings County (Brooklyn) New York County … the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional discharge. “Ms. Barnes used public … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followKeene Central School District – Transportation State Aid (2021M-63)
… of transportation aid expected to be received with actual amounts received. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Village of Poquott – Justice Court Operations (2019M-214)
… report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… audit period, the District could have reduced the District’s fuel expenditures by at least $124,428. The savings would … by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Town of Tompkins Fire District – Board Oversight (2023M-33)
… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Rochester Academy Charter School – Purchasing (2013M-144)
… with the School’s charter. We found that the School used restrictive practices in some of their purchases, which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lynbrook Union Free School District – Special Programs (2016M-45)
… effective internal controls over special programs for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $79.4 … playground program were incomplete and inaccurate. Checks for the summer driver’s education program session were not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did not need to fulfill her job … that the Treasurer has only those access rights within the POS system that are needed for her position. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Brushton-Moira Central School District – Tuition Billing (2023M-158)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, … school districts of origin for all eligible nonresident foster care students enrolled at the District. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … select real property tax exemptions. Key Findings The Assessor did not properly administer forest land, … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81