Search
Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 through … change, the District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to … all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceStamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… to review the Authority’s internal controls over tenant rents for the period July 1, 2014 through July 31, 2015. … and procedures over the billing and collection of tenant rents. Billing and collection duties were not properly … controls over the billing and collection of tenant rents. Segregate duties over the billing and collection of …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
Town of Otselic Selected Financial Operations 2012M220
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s … approximately $1.8 million. Key Findings The District has not established adequate written policies and procedures … measured and that adequate fuel inventory records are maintained. Enforce the Board’s adopted policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Comptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… of major highway equipment and vehicles (67 percent) in use were between three and 17 years beyond their optimal … Town Supervisor indicated he would follow the Board’s lead in taking corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … a five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $790,000. Key … the close of the fiscal year. Conduct an audit, or arrange for an audit, of the Clerk-Treasurer’s records and reports on …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… adopted budget includes a tax levy of $705,565,775, which is within the limits established by the law. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether … which is governed by a nine-member Board of Education, has approximately 7,160 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … process and exceeded its authority under New York State Town Law by authorizing insurance claims and annual … creation and retention numbers were not verified. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-303
… Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the Chief …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtElectronic Documents Submission System (EDSS)
… the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online … of establishing a user account in Online Services with the New York State Office of the State Comptroller (OSC) to … The Office of the New York State Comptroller OSC has implemented another phase …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … to develop clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, … “I remain concerned about the state’s debt burden, one of the highest in the nation and which continues to grow. I …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Middleburgh – Fiscal Operations (2013M-10)
… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10