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Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… of our audit was to review controls over payroll and fire protection and ambulance contracts for the period … hearings as required before entering into and signing fire protection and ambulance service contracts. Key … prior to entering into and signing contracts with the fire and ambulance companies. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper or poorly … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Bolton Central School District – Financial Condition (2013M-58)

… the Board appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million … the District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. … However, the plan does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. … over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate the duties …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Town of Cortlandville – Fuel Purchases (2012M-171)

… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Town of Berne – Board Oversight (2021M-77)

… did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor:  …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… report – pdf]  Audit Objective  Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner.  Of the 463 Recreation Department fees reviewed totaling …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings  The Board and District officials did not properly plan for the … Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do … Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing six … The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93

City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)

… (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings  City officials … ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did not … employees did not receive separation payments and health insurance buyouts in accordance with contractual agreements. …

https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-school

Town of Alden – Town Clerk/Tax Collector (2024M-106)

… bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their taxes; only a limited number …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106

Miller Place Fire District – Credit Cards (2024M-58)

… report – pdf] Audit Objective  Determine whether the Miller Place Fire District (District) Board of Fire … Determine whether the Miller Place Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… criteria and processes for monitoring projects. Recapture provisions do not include specific requirements for recourse … ensure compliance with agreement terms. Enforce recapture provisions if a sublessee does not meet performance …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

DiNapoli Releases Bond Calendar for Third Quarter

… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule of planned bond sales …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarter

DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter

… the end of the second quarter of the state’s fiscal year. For the three-month period ending Sept. 30, 2022, Fund … world and we expect a challenging investment environment for the foreseeable future. Still, the Fund is highly … found the Fund “continues to be a leader amongst its peers for management and operational transparency.” DiNapoli …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarter

DiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion

… half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the First Quarterly Update by $2.4 billion, according to … billion above the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, … first half of State Fiscal Year SFY 202223 exceeding the latest projections from the First Quarterly Update by $24 …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billion

Background Checks at Municipal Youth Programs (2012-MS-5)

… Background Background checks are currently required by State law or regulation for individuals who have contact with … we audited failed to conduct background checks on all of the individuals who deliver their youth program … only screened personnel providing programs where the State mandates screening, because they believe the …

https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5