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Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… and has a population of 80,317. The County is comprised of two cities, 32 towns and nine villages. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… the school districts adequately monitor students’ progress in successfully completing CRPs. Background If a student is … student can earn credit for the course by participating in one of the make-up credit programs. Two of these make-up credit programs, intensive instruction in deficiency areas of the course and on-line study, are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolCooperative Information Technology Services (2012MR-1)
… released 10 letter reports to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] and the Town of Union [pdf] , the Town of … cooperation for certain IT services is also occurring in Broome and Tompkins Counties. Additional opportunities exist …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Background Checks at Municipal Youth Programs (2012-MS-5)
… State law or regulation for individuals who have contact with children in camps, childcare programs, and therapeutic … against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities … in these municipalities did not identify any persons with sex offender or significant criminal histories. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Town of LeRay – Justice Court (S9-14-5)
… Fund (JCF); outstanding bail of $7,200, over six years old, has not been remitted to the Town as required; and the … to the JCF. Transfer all bail money that is over six years old to the Town. Periodically review and reconcile the DMV … areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … The District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… District’s fund balance exceeded the statutory limit for two out of the last three years. District officials adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the period … 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is … which is currently comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through October 2013, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Wyoming County Court and Trust Funds (2020-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound procedures and processes which, when … a system of internal controls to account for and safeguard court and trust funds and abandoned property. Pursuant to New …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… The Town operates its Court with two Justices - Justice Edwyn Hise has presided since 1998 and Justice James Orr has presided since 2011. Each Justice has a Court clerk to assist with Court activity. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… 2025 Understanding the Audit Area Counties are authorized to share some of their sales and use tax collections with … the Town. As a result, it is important for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key … internal controls over the receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … and 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits and Examinations
… New York State Comptroller Thomas P. DiNapoli announced today the … Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (Follow-Up) (2017-F-1) An initial audit …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Audits
… Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, 2019, the state police processed 1,656 kits. Only 356 of the … within the time frames prescribed by law. As of Oct. 31, 2019, state police had 1,916 kits that needed to be …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… limit by more than $1.3 million or 8 percentage points and two general fund reserves were overfunded. Naples Central …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… statewide moderated in 2023, following two years of double-digit increases,” DiNapoli said. “The fluctuations … rates.” Local sales tax collections in the fourth quarter of 2023 increased by 3.1% compared to the same quarter of 2022, similar to the 3% and 3.6% year-over-year growth …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023State Agencies Bulletin No. 1140
… Purpose To inform agencies of new Earnings Codes to be used by the NYS Department of Civil Service (DCS) to process payments to employees with proof of other health insurance who elect to opt-out of State … To inform agencies of new Earnings Codes to be used by the NYS Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1140-new-york-state-health-insurance-plan-nyship-opt-out-payments