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City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Hughsonville Fire Company – Financial Activities (2014M-201)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s … Board of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the … totaling $10,515 had no supporting documentation to identify their purpose and checks totaling $52,976 had no …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsElba Central School District – Financial Condition (2013M-240)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Condition (Erie County) The board and administrative staff have taken appropriate action to manage the district’s … to finance recurring expenditures. District officials have instead relied on the use of fund balance and reserves …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located … million. Key Findings While City officials had procedures to properly authorize capital projects, they did not …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… records and reports. As a result, the Board’s ability to effectively monitor the Clerk’s financial operations was … and there was an increased risk that collections could have been lost or stolen. The Clerk did not: Deposit 54 … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… were supported and for an appropriate purpose prior to payment. The Board also did not ensure the Highway … vehicle and equipment parts and solvents, reimbursements to officials and employees and payments to other vendors and determined: The Board approved 47 …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementCUNY Bulletin No. CU-584
… OSC will automatically increase the biweekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rateXVI.3.A Financial Statements – XVI. Financial Reporting
… grants and subsidies such as local assistance grants and public benefit corporation subsidies are recognized as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases Audits
… and mileage, which increased the likelihood that State funds were not being used efficiently and effectively and, in …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… employment agreement indicating he was not eligible to receive overtime payments. In addition, one employee was … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or district policy. Town … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … and Treatment (SIST) parole officers to have a minimum number of monthly contacts with paroled offenders. An initial …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOpinion 88-67
… the mayor does not have an "interest" in the employment contract within the meaning of General Municipal Law, §800(3) … would result in a prohibited conflict of interest under article 18 of the General Municipal Law. Article 18 of the … he would share in the moneys received under the contract (23 Opns St Comp, 1967, p 589; 1980 Opns St Comp No. 80-164, …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Solvay Union Free School District – Payroll (2017M-257)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, … premiums. Key Recommendations Implement review procedures to ensure benefits are accurate. Consider directing the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… and correctly paid employees for earned compensatory time and vacation leave. Key Findings The Board improperly delegated …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126