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Town of Saugerties – Claims Auditing (2024M-144)
… of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Kingston Housing Authority – Board Oversight (2020M-103)
… of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key … of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether Lynbrook …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Department of Transportation Bulletin No. DOT-37
… which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum … employees, agencies must submit the following information on the Time Entry interface (NPAY502) or the Time Entry page … earnings code SHL and the amount paid will be displayed on the Payroll Register. The Earnings Description Shift LSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonState Comptroller DiNapoli Releases Municipal & School Audits
… districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board … records or include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … contracted with to act as director of finance, resulting in incomplete and inaccurate financial records and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting … Financial Operations REV. 12/01/2021 … On or before April 1st of each year the Online Services Sole Custody Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingVillage of Delhi - Disbursements (2019M-204)
… larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the Village’s insurance deductible with a …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204State Comptroller DiNapoli Releases Municipal & School Audits
… were not complete, accurate or up to date. Of the 39 cash receipts totaling $6.1 million, and 36 cash disbursements totaling $124,391 reviewed: 20 cash receipts totaling $3.1 million either did not match bank deposits or lacked adequate support documentation, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-590
… for processing the 2017 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY … created earnings codes to process CUNY Research Foundation Grant Payment for Summer Research that are funded with Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationState Comptroller DiNapoli Releases Municipal & School Audits
… checks. Instead of signing the checks, a rubber signature stamp was used, which is not permitted. The supervisor also …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not post information they were required to include on the district’s website. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… unneeded user accounts. Town of Sempronius – Real Property Tax Exemptions Administration (Cayuga County) The … calculation. Because each exemption impacts the tax roll, a miscalculated or inappropriately granted exemption can cause inequity among taxpayers. Hamlin Morton Walker Fire …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Varick – Water and Sewer Operations (2021M-46)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97State Comptroller DiNapoli Releases Municipal & School Audits
… $9 million, and cash declined from $4.1 million to $1 million. Officials also did not maintain up-to-date records or provide adequate financial reports to the … network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Salamanca – … $50,000 did not have the correct form of payment (cash or check) listed in the collection records and 26 entries … and as a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Village of Hancock – Insurance Withholdings (2022M-108)
… Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated and … Village Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total … and retroactive payments are collected. Reconcile monthly insurance invoices with withholdings to ensure that …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Madison County - Claims Audit and Payment Process (2019M-142)
… Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively. Key Findings The Board of …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … required parties or within the required time periods. Glen Cove City School District – Lead Testing and Reporting …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… preapproval per their CBAs or district policy. Town of Jay – Records and Reports (Essex County) The supervisor did …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits