Search

College at Purchase – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in … We found that the selected employee was responsible for arranging overflow student housing at local hotels each …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses

State Comptroller DiNapoli Releases School Audits

… and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. During this … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0

Real Property Tax Exemptions Administration (2017-MR-4)

… town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)

… businesses in parts of the Town of Hempstead. The District is separate and distinct from the Town and is governed by an elected five-member Board of Commissioners. …

https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

College at Brockport – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse.  The audit covers the … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

State Agencies Bulletin No. 999

… transactions in PayServ that fall under the program. For additional information on the Retirement Incentive … Incentive Reason Code when submitting transactions for employees who retire under the 2010-11 Retirement … Incentive Program. Existing Reason Codes must be used for employees whose retirements are not a result of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codes

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… report – pdf] Audit Objective  Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Cuddebackville Fire District – Board Oversight (2024M-94)

… [read complete report – pdf] Audit Objective  Determine whether the … financial operations or properly audit claims. As a result, the Board hindered their ability to make informed … through 2023 were filed. Key Recommendations  The audit report contains 13 recommendations to help the Board and …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Westchester County - Financial Condition (2018M-151)

… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Monroe County - Financial Condition (2018M-179)

… Findings The County’s financial position has been strained for several years. Its combined funds’ 1  available fund …

https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179

Village of Waterford – Board Oversight (2022M-70)

… and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Town of Cobleskill – Budgeting (2023M-138)

… Adopt budgets that contain realistic estimates based on available current data and historical trends. Include fund …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… in this report and, where appropriate, take action to recover those funds. Establish comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Town of Covington – Tax Collection Remittance (P1-24-24)

… report – pdf] Audit Objective  Determine whether the Town of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings  The Tax Collector did not remit …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

State Comptroller DiNapoli Releases Municipal and School Audits

… million and the planned budget gaps were not realized and it reported a surplus fund balance that exceeded the … maintain complete and accurate information technology (IT) inventory records and develop an IT contingency plan. As a result, BOCES officials cannot …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… found the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s … were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling … as of December 4, 2019. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits