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Town of Oswego – Financial Condition and Information Technology (2017M-290)
… 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. The Town … about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … elected by the boards of the component districts. For the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs supported in whole or in part by …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and the … financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s records … revenues and expenditures, and require the Clerk-Treasurer to provide accurate monthly financial reports. Continue to …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30High Falls Water District – Water Fees (2015M-153)
… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Queensbury – Justice Court (S9-14-2)
… the audit period, the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to the … services in its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… did not establish procedures to ensure that the correct prices were obtained when purchasing goods through New York … awarded a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37East Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8DiNapoli Releases Bond Calendar for Fourth Quarter
… planned sale of obligations for the state, New York City, and their major public authorities during the fourth quarter … for this month, $1.41 billion scheduled for November and $1.3 billion for December. The anticipated fourth quarter … $1.65 billion during the third quarter of 2015 and $6.71 billion during the fourth quarter of 2014. The …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 92-51
… (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial development agency may … among other entities, an industrial development regional council, and the State Job Development Authority. In several … nor employees of the IDA. Section 856(2) of the General Municipal Law provides that " members [of an IDA] shall …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Comptroller DiNapoli Releases Municipal Audits
… or known trends for the town’s three sewer districts. As a result, the sewer fund’s financial condition has deteriorated … as budget status reports or bank reconciliations and, as a result, the board is not adequately informed of the village’s …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … to ensure all collections were accurately accounted for and discrepancies could be properly identified. As a … report in November 2018 identifying certain opportunities for improvement related to the collection of season passes …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-163
… Compensation Disability Leave ( WDL ) or on paid or unpaid Military Leave Stipend ( MLS ) or Military Training Stipend ( MTS ). Uniform Allowance Payments … will be deducted from both the regular and the separate checks. Control-D Reports Control-D report NPAY771 will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… of CSEA’s Danny Donohue: “Danny Donohue was a tireless fighter for working people, not just for CSEA members who he …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohue2023 Financial Condition Report – 2023 Financial Condition Report
… and significant reductions to projected State tax revenues driven by declining personal income tax receipts. Read More …
https://www.osc.ny.gov/reports/finance/2023-fcrTown of Holland - Real Property Tax Exemptions (2018M-232)
… We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained … officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164