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Town of Smithtown – Departmental Operations (2017M-66)

… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is … for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

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

… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …

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

… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops …

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 over a … the District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. …

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)

… the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … trends, and plans for the future use of reserve funds. … Town of Halfmoon Financial Condition of the General …

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)

… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …

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)

… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel … Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five elected …

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)

… B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

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)

… were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner.  Of the 463 …

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)

… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan.  Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …

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)

… vehicles during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with a …

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)

… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …

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

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

… there is an increased risk that the District will expend funds for unauthorized or inappropriate purchases. Of the 136 …

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)

… officials properly procured, monitored and accounted for diesel and gasoline fuel.  Key Findings  Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …

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

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

… in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in accordance with Town Law Section 30. Recommendations  The audit report includes 11 …

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

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … requests for proposals (RFPs), when procuring $596,763 in professional services from five vendors, and could not … can collect, record, prepare deposits and make adjustments in the system with minimal or no oversight. City and BPU …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

DiNapoli Releases Bond Calendar for Third Quarter

… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $7.99 billion scheduled for July, $6.49 billion of which is for new money purposes and $1.5 billion of which is for …

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

… and real assets (13.53%) and credit, absolute return strategies, and opportunistic alternatives (6.23%). The …

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

… $58.4 billion through the first half of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the … tax payments rather than personal income tax payments. Year-to-date consumption and use tax collections totaled …

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