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Village of Menands - Justice Court Operations (2019M-185)
… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185Town of Mooers - Cash Management (2020M-36)
… from multiple financial institutions. Prepare monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest earnings. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … and review the accuracy of the Court’s accounting records to ensure that cash balances can be compared to the reconciled bank balances each month. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Lloyd - Information Technology (2019M-36)
… IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … use policy. Provide IT security awareness training to personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Eggertsville Fire District – Financial Activity (2017M-27)
… District controls were adequate to ensure that financial activity was properly recorded and reported and that District … of District financial activities to ensure that financial activity is properly recorded and reported and that District … Eggertsville Fire District Financial Activity 2017M27 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Public Equities
… Public Equity Program One Embarcadero Center, Suite 1160 San Francisco, California 94111 (415) 217-7030 www.leia.net …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equitiesState Comptroller DiNapoli Releases Municipal & School Audits
… issued. Hammondsport Central School District – Multiyear Planning (Steuben County) District officials did not develop … The board did not segregate disbursement duties, approve all claims or require adequate supporting documentation for … records and reports or ensure annual financial documents were filed, as required. Greenburgh Central School …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: 82 School Districts in Fiscal Stress
… Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, … office has assessed and scored the financial stability of school districts. The latest round of scoring designated eight school districts in “significant …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … with the charter and bylaws. Establish clear lines of authority for preparing and signing checks, approving purchases and approving claims for payment. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-12625-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… the greater benefit will be paid. Filing You must apply for a service retirement with the Office of the State … Comptroller 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, read Applying for Benefits . …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Comptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and … or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … policies that define criteria and procedures critical to project and sublease approval and monitoring. Ensure that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCampbell-Savona Central School District – Financial Condition (2015M-42)
… general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through … before entering into and signing fire protection and ambulance service contracts. Key Recommendations Adopt a … to entering into and signing contracts with the fire and ambulance companies. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Miller Place Fire District – Credit Cards (2024M-58)
… – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners … Determine whether the Miller Place Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City … always ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did … certain employees did not receive separation payments and health insurance buyouts in accordance with contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Alden – Town Clerk/Tax Collector (2024M-106)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … the funds from being productively used by Town officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106