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Town of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money … determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and penalties …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43CUNY Bulletin No. CU-335
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Employees represented by International Brotherhood of Teamsters (IBT) in the title of Maintenance Worker (Bargaining Unit TS) Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-335-international-brotherhood-teamsters-ibt-local-237-dues-andCUNY Bulletin No. CU-320
… for Union Dues (Code 246 ) and Agency Shop Fee (Code 280 ) from $29.45 to $35.45. Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-320-district-council-37-local-983-dues-and-agency-shop-feeTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… did not provide proper oversight over the water clerk or segregate her duties. Key Recommendations Segregate the water clerk’s incompatible duties or design compensating controls. Provide oversight to ensure … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Village of Horseheads – Collections (2023M-169)
… deposited until we identified the discrepancy, or seven to 11 months after collection. The Board of Trustees (Board) … with New York State Village Law which required the Board to annually audit the Clerk-Treasurer’s records and reports. … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… also did not develop a written vehicle and equipment replacement plan and three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although the District had a capital … the Board Chair’s original estimated vehicle and equipment replacement needs indicated the District would need $2.7 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and … State Village Law (Village Law) Section 4-408. Ensure the AFR was prepared and filed with OSC, as required by New York … General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… report – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… report – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Town of Hyde Park - Payroll and Time Records (2018M-225)
… Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225CUNY Bulletin No. CU-375
… Questions regarding this bulletin may be e-mailed to the Payroll Deduction mailbox. … This bulletin notifies agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-375-service-employees-international-union-seiu-local-246-duesState Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… his kindness and great sense of humor. He was dedicated to the Capital Region and always 100 percent behind efforts to position this area for a better future. I send my condolences to Joe’s family and his many friends …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… Assessors granted exemptions that lacked applications or supporting documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly apply State equalization rate or other uniform rate of assessment to all properties listed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipMWBE Waivers Granted
… set forth under the contract. Below are the Office of the NYS Comptroller's previous five quarters. Period Waivers … October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 Available July 15, 2025 … Granted waivers of MWBE …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedState Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Hicksville Union Free School District – Managing Network User …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… town supervisor or county treasurer each week, as required by law. The clerk also did not always deposit clerk fees … all employees responsible for cash collection, as required by the agency’s written procedures. In addition, officials …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… agreed with our recommendations and indicated they are in the process of taking corrective action. … Wyandanch Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… action. Appendix C includes our comments on issues raised in the IDA’s response letter. … City of Albany Industrial …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… deficits totaling $1,041,991 in the three main operating funds, but operating surpluses totaling $839,465 occurred, … town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are excessive and could be … funded reserves with transfers totaling $370,000 from funds with a different tax base, which creates a taxpayer …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82