Search
Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… [read complete report - pdf] Audit Objective Determine whether the Board adequately managed the Town’s financial condition and received accurate financial reports … the year. As a result, the Town accumulated excessive fund balances in its general funds of about $1 million and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Eaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … reconciliations were performed. Ensure that the District’s required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… disbursements totaling $24,875 were improperly authorized. Ten disbursements totaling $18,974 were approved after payment was made, six disbursements totaling $4,530 lacked a payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5City of Salamanca - Collections (2023M-131)
… totaling approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection records. 26 entries … correct check number included on the collection records, or no check number was listed at all. While we found no …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131II.4 Overview – II. New York State Financial Accounting
… reliability of accounting information. Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling approximately $5.9 million were not audited. Instead, a BOCES employee approved the BOCES claims. 22 claims totaling $173,591 were audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Town of Covington – Tax Collection Remittance (P1-24-24)
… $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0State Police Bulletin No. SP-243
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… prioritize are the right ones to improve safety, frequency and reliability of service. This will help underscore the … risk delays or cancellation if that money is not found, and how those choices would affect the new proposal. In sum, …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programTown of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… physical accessibility for the 131 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Lapeer – Budgeting (2024M-127)
… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… parking spaces. Two components at the Building and Grounds Department, including interior office signs with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… physical accessibility for the 83 components identified in this report. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… 61 at the City Hall, such as at least one van accessible parking space, accessible parking spaces with marked access … at least 18 inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Audits of Local Governments: About Our Audits
… Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against criteria, Provide objective analysis to assist management and those charged with governance and oversight in using the … Association completed an external peer review of the Division of Local Government and School Accountability [pdf] …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsServices to Workers Under the Worker Adjustment and Retraining Notification Act
… oversees a WARN Unit and 10 Regional Rapid Response Teams (Regional Teams) located throughout the State. The WARN Unit receives … and to affected employees, and in some cases, there was no record of any outreach. In combination, these weaknesses …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actOpinion 90-9
… BOARD -- Powers and Duties (delegation of authority to make budget transfers) VILLAGE LAW, §§5-524(3), 5-532; … may not, by resolution or local law, authorize the auditor to audit and order paid certain claims only. VILLAGE LAW, … A village board of trustees may not delegate its authority to make budget transfers between appropriations. VILLAGE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-9State Agencies Bulletin No. 1669
… to view and update their payroll information, opt out of paper pay stubs, and manage their tax withholdings. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072