Search
Local Government Ethics
… Session 2015-2016: A.7669 (Magnarelli) – Relates to conflicts of interest of municipal officers and employers; … of ethics; repealer. Memo Bill Text Status … Relates to conflicts of interest of municipal officers and employers …
https://www.osc.ny.gov/legislation/local-government-ethics-0Employer Reporting
… employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reportingNorthern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … The Northern Adirondack Central School District is located in the Towns of Altona, Beekmantown, Chazy, Clinton, … approximately $20.5 million. Key Finding The Board did not ensure that District officials implemented and enforced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraTown of Argyle – Town Clerk and Budgeting (2012M-231)
… review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to … incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the town-wide funds. This …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mRoosevelt Union Free School District – Competitive Procurement (2015M-234)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, … were $92.8 million. Key Findings District officials did not consistently adhere to established policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… procured by the New York State Office of General Services (OGS) for use by all agencies and other authorized users (see … Contracts of this Chapter for information regarding OGS centralized contracts). Additional guidance for the use … also participate in multi-agency lease contracts let by OGS, which use an LM prefix. The chart below provides a high …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsTown of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for … June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … approximately $1.6 million. Key Findings The Board did not provide adequate oversight and management of the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period … The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer … Municipal Law. The District’s long-term financial plan was not adequate because it did not include appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Village of Ellicottville – Procurement (2016M-426)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … The procurement policy does not address the procedures to be followed for obtaining competitive pricing for … policy. Consider revising the procurement policy to prescribe the methods for soliciting competition for …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … accurately collected, recorded, deposited and disbursed in a timely manner for the period June 1, 2015 through May … of $1,590 as of May 31, 2017, and Court officials could not determine the source of the funds. The Court did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … Court’s moneys. However, we found that: The Justices did not perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Corning – Financial Condition (2020M-13)
… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) general fund having unassigned fund …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Portville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Comptroller DiNapoli Releases Municipal Audits
… Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … $129.6 million. Key Findings The procurement policy does not require that contracts be awarded through the use of … did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition