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City of Troy – Financial Condition (2015M-185)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately … City of Troy Financial Condition 2015M185 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Town of Mount Morris – Justice Court (2012M-129)
… to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations … to OSC JCF. Take action to close the former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted to OSC. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Carmel – Selected Financial Activities (2015M-201)
… $43 million. Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel … Ensure that employees document gasoline and diesel fuel usage and perform monthly reconciliations of fuel …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Access-A-Ride Accident Claims (Follow-Up)
… ( 2012-S-12 ). Background Our initial report, issued on April 24, 2014, determined that between 2008 and 2012 the … traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported accidents also initially increased, but decreased between …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followTown of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an … whether the Town Board Board effectively managed the Town of Wolcotts Town financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Randolph Central School District – IT Asset Management (S9-22-22)
… complete report – pdf] Audit Objective Determine whether Randolph Central School District (District) officials … audit school randolph IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Oswego County – Transfer Station Cash Receipts (2015M-334)
… Waste’s cash receipts process for the period January 1, 2014 through September 9, 2015. Background Oswego County is … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million in …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… measurement obscures the reality of straphangers' wait times. New York's subway riders deserve better." Wait Times … percent of the time. Averaging lines like these together results in a rosier image of subway reliability. Also, the … " Subway Wait Assessment " or go to http://www.osc.state.ny.us/audits/allaudits/093016/14s23.pdf . See charts of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Agencies Bulletin No. 2077
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA DMNA Uniform Maintenance Allowance. Affected … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2178
… included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the … as to whether there are any concerns with establishing the new account. If not contacted within this time frame, the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsState Comptroller DiNapoli Releases Municipal Audits
… County) Village officials did not ensure the chief water operator procured all goods and services in accordance with … of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Dunkirk – Justice Court (2013M-106)
… close out their accounts. Our audit disclosed that one of the former Justices had a shortage of $1,026 and the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Agencies Bulletin No. 1612
… will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Town of Ithaca – Information Technology (2017M-52)
… wireless security, mobile computing and storage devices or online banking. Town employees did not receive sufficient IT … security, mobile computing and storage devices and online banking. Require that all staff receive formal IT …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52State Comptroller Dinapoli Releases Municipal Audit
… receipts were rarely issued and not all cash was deposited in a timely manner. The board also did not annually audit the … accountability analyses were not complete or reconciled. In addition, receipts totaling $3,435 were collected and … spending, the state’s 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditPhoenix Central School District – IT Asset Management (S9-22-20)
… percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls … were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly award a … outlining expectations for managing District resources, there is an increased risk of abuse. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166