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Town 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 …
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)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … $2 million. Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Putnam 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-s9-20-2Village of Greenwich – Justice Court Operations (2014M-023)
… the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the current … due to the weakness created by the ability to alter or delete receipts in the computerized system. Ensure that all …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Fishers Island Waste Management District -- Purchasing (2015M-292)
… The District, which is a district corporation of the State and is distinct and separate from the Town, is governed by an elected … did not always use vendors who provided the best price and did not provide adequate documentation to support …
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)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up … and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. Cash balances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188State Comptroller DiNapoli Releases Municipal Audits
… The former receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and … penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Lapeer – Budgeting … and goals for using the accumulated funds. Greece Central School District – Procurement of Professional … since 2006 without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund … the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. Revolving loan fund … not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationState Comptroller DiNapoli Releases Municipal and School Audits
… were provided in accordance with contract terms, and payments were appropriate and supported. As a result, various department officials responsible for overseeing the contracts approved claims totaling …
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)
… Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and information technology (IT) for the … (TOV) highway fund, which caused the TOV highway fund to report a deficit fund balance since 2007. At the same time, …
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 the Court’s … May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … collections received during the audit period had not been deposited into a Court bank account. The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208State Agencies Bulletin No. 1709
… Purpose To notify agencies that the pensionable overtime earnings … of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 368 of the Laws of 2018, the … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the pensionable OT earnings limit for 2019 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesNiagara 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-308Town of Laurens – Budgeting Practices (2013M-204)
… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period … to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … $998,000 for the highway fund. Key Findings The Board did not prepare reasonable budget estimates. The Board received …
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)
… Purpose of Audit The purpose of our audit was to evaluate controls over the Treasurer’s activities for the … its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMedicaid Program – Improper Payments for Brand Name Drugs
… Program The Department of Health (Department) administers New York’s Medicaid program. The Medicaid program covers …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… for. Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. Of the collections we … Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions did not always match records …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityCUNY Bulletin No. CU-360
… OSC will automatically increase the biweekly deduction for Union Dues (Code 258 ) and Agency Shop Fee (Code 275 ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-360-district-council-37-local-375-dues-and-agency-shop-feeWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking