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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the company’s …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of District financial … or bank reconciliations, the Board cannot verify if it is approving all claims for payment. In addition, it …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through August 31, 2014. … reported benefits totaling approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … software system administrator. The Board has not adopted a disaster recovery plan or breach notification policy. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Wellsville Central School District – Financial Management (2017M-159)
… The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an … taxes at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159State Agencies Bulletin No. 338
… Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade. Affected … Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSchool Districts’ Energy Performance Contracts (2015-MR-1)
… [read complete report - pdf] We also released five letter reports to the following school … procedures to ensure the actual cost savings are verified. If the cost savings are not achieved, officials should seek …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Roxbury Central School District – Financial Condition (2013M-207)
… is developed. Review all reserve balances and determine if the amounts reserved are necessary and reasonable, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … appropriations of fund balance and reserves, which has led to planned operating deficits from 2012-13 through 2014-15 … and required advances and subsidies from the general fund to finance its operations. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shandaken – Payroll (2013M-201)
… employee, $1,800 that he was not authorized to receive. We have referred our report to the proper authorities so that … paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is … authorization and 16 employees for holiday bonus pay to which they were not entitled. District officials did not …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for employees in the collective bargaining agreements, valued … to track their time worked or to submit leave requests for taking time off, and the Council did not approve all …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Henrietta FD – Audit Follow-Up (2021M-27-F)
… Background The District provides fire protection services for the Town of Henrietta in Monroe County. The District … square miles. The elected five-member Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … Albany County. The Company contracts with the Town to provide fire protection services to its residents. Revenues for 2013 totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Special Disability Benefits – Career Plan
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved … examination upon entry to firefighting service that did not reveal evidence of the disabling condition, may be …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsState Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately $61,000 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s … in Steuben County. The Company contracts with the Town to provide fire protection services. The Company’s bylaws … The President did not sign vouchers or appoint members to an audit committee. The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m