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Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… of Audit The purpose of our audit was to examine the Library’s internal controls over circulation desk cash … October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton … governed by an elected seven-member Board of Trustees. The Library’s 2014 budgeted appropriations were approximately …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately 4,100 residents. The Town is … fund, $66,088 for the sewer fund, and $37,879 for the library fund. Key Findings The Board did not adopt a policy …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202State Contract and Payment Actions in July
… equipment in the Mohawk Valley. Major Payments Approved Tax Refunds and Credits $494.8 million for 135,257 personal income tax refunds. $160.9 million for 205,919 property tax credits. $127.8 million for 21,244 corporate and other …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyVillage of Endicott – Budget Review (B4-14-7)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer … funds’ tentative budgets are not balanced and include a deficit of approximately $257,000 and $155,000, …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… parking spaces and properly secured carpets at the entrance. 22 components at the Town Hall, such as accessible … indicating the location of the nearest accessible entrance. 22 combined components at six other Town facilities, such as handrails at the accessible entrance ramp with a properly sized gripping surface. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… $75,039, and to the school district and library, $300,875. Tax exemptions disclosed in audited financial statements were … to each ATJ based on the amount of real property tax that should be paid to that jurisdiction. Although GCIDA …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the … Land Improvements and Renovations in excess of $100,000 Library Books in excess of $5,000 Works of Art and Historical …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureState Contract and Payment Actions in February
… (OSC) approved 1,407 contracts for state agencies and public authorities valued at $109 billion and approved more than 20.3 million payments worth nearly $14 billion. OSC rejected 110 contracts and related transactions valued at $100 million and more than … Comptroller OSC approved 1407 contracts for state agencies and public authorities valued at $109 billion and approved …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryVillage of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … five-member Board of Trustees, which is composed of a Mayor and four Trustees. The Village budgeted … fund, $243,285 for the water fund, and $19,535 for the library fund for the 2012-13 fiscal year. Key Finding The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
Determine whether the Board provided adequate oversight of non-payroll disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/patchogue-medford-2019-126.pdfState Comptroller Releases Municipal Audits
… estimates for significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City … expenditures in the 2021 adopted budget. Bethpage Public Library – Procurement (Nassau County) The board did not … contracts, including contracts totaling $44,864 awarded to a company to which the director had close personal ties. …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… provides adequate oversight of the District’s process for cash disbursements for the period January 1, 2012, to January 31, 2013. … direct access to District bank accounts to withdraw funds for claims that have not been reviewed by the Board members … Board provides adequate oversight of the Districts process for cash disbursements for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … the fire alarm system at Fishkill Correctional Facility in Dutchess County. $1.4 million with Greenway USA LLC to … and 12th floors at Shirley Chisholm State Office Building in Kings County. Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberState Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley , City of Cohoes , Town of … permits with the permits actually issued. Bethlehem Public Library – Selected Cash Receipts (Albany County) The board … policies and procedures that provide guidance to the library staff involved in the cash collection process. The …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… as required. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1