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Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … 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-40Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Greenwich – Justice Court Operations (2014M-023)
… and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases Municipal Audits
… Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a … officials did not always use a competitive process to procure goods and services or ensure claims were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the board did not develop and adopt a written fund balance policy specifying the town’s objectives and goals for using … mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsPutnam County Probation Department – Restitution Payments (S9-20-2)
… policies that were in place were not followed. Five of the 11 restitution orders reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by JCC of MidWestchester JCC on its …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualFishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … the best price and did not provide adequate documentation to support justification. Key Recommendations Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationState Comptroller DiNapoli Releases Municipal Audits
… penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … were not always accurate or timely, resulting in a $10,244 discrepancy between the district’s accounting …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… terms, and payments were appropriate and supported. As a result, various department officials responsible for … the agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau … reserve balances that circumvented the statutory limit on surplus fund balance and resulted in a real property tax …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Parma – Financial Management and Information Technology (2012M-96)
… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208CUNY Bulletin No. CU-831
… Employees: Employees represented by IBEW, Local 3, in Bargaining Unit T4 are affected. Effective Dates: Changes will be effective in paychecks dated July 10, 2025. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-831-international-brotherhood-electrical-workers-ibew-local-3Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for … January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not require … detailed written deposit and disbursement reports on a monthly basis and ensure that the Treasurer prepares annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mNiagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period … Ensure that employees enter all financial transactions in to the point of sale system. Secure cash in a safe until it …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308CUNY Bulletin No. CU-751
… Employees: Employees represented by the IBEW, Local 3 in Bargaining Unit T4 are affected. Background: The … dues increases. Effective Dates: Changes will be effective in paychecks dated January 12, 2023. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3