Search
Town of Stafford – Capital Projects (2024M-17)
… and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of project overruns, cash … equity issue when a portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from these water districts. Specifically, the Board and Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… [read complete report – pdf] Audit Objective Determine whether the Wyoming … Law (AML).As a result, consumers are at increased risk of paying more than necessary for goods and services. Specifically: Seven of 123 devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… [read complete report – pdf] Audit Objective Determine whether the Tompkins … Law (AML). As a result, consumers are at increased risk of paying more than necessary for goods and services. Specifically: 1,265 of 1,904 devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Silver Creek Central School District – Financial Condition (2015M-321)
… examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. … The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… network user accounts to help prevent unauthorized use, access and/or loss. Key Findings BOCES officials did not … As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of … verifying, changing and disabling network user account access. Key Recommendations Evaluate all non-student network …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Bolivar-Richburg Central School District - Financial Management (2019M-17)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … reserve policy, including plans for the use of reserves in accordance with applicable statutes. District officials … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Sidney Central School District - Financial Management (2019M-243)
… financial plans or establish targeted funding levels for reserves. Key Recommendations Review reserve fund … plans and establish optimal or targeted funding levels for reserves. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … clerk has not established written policies and procedures for cash receipts and cash receipt duties are not adequately …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsTown of Alden – Town Supervisor (2024M-105)
… (Supervisor) prepared and maintained complete and accurate accounting records and provided sufficient financial reports … Findings The former Supervisor did not always follow basic accounting principles by preparing or maintaining complete and accurate accounting records or providing sufficient financial reports …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Town of Brandon – Financial Condition (Franklin County) … not maintaining appropriate court and trust fund records. Town of Fayette – Long-Term Planning and Information … County) Auditors found control weaknesses in the community hall rental process. Documentation of compliance with the …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1598
… retirement plan provider and/or did NOT take a retirement incentive and would like to continue to contribute or earn … history. Verify the employee did not receive a retirement incentive. Verify the employee is not receiving a pension or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireComptroller DiNapoli Releases School Audits
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to … controls to ensure the accrual and use of leave time were recorded accurately. True North Rochester … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … 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/2016/02/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1191
… following file name: paysr.npay502.ac01060.input Please email [email protected] on or before … within your agency for the test process (name, phone, email) Questions Questions regarding this bulletin should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town … Village of Aurora Treasurers Duties and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Comptroller DiNapoli Releases Municipal Audits
… Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and fund … The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets remained outstanding for an average of 181 days. …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Opinion 99-15
… to provide solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing … real property tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties … real property tax exemptions when property not served by water or sewer system) WATER SUPPLY AND DISTRIBUTION -- …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… the first nine months of the fiscal year totaled $63.9 billion, which was $7.8 billion, or 10.8 percent, lower … the first nine months of the state fiscal year were $25 billion lower than last year but were $18 billion higher …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… of $10.5 million. Between 2008 and 2011, the residential garbage district fund made 17 cash advances to the general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operations