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State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors found …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B20-7-7)
The purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49South Country Central School District – Information Technology Inventory (2017M-219)
… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … maintain a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1995
… by Payroll Bulletin No. 1995.1. Purpose The purpose of this bulletin is to provide information and processing … overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For any shift that begins at or after 11:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45LaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialTown of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user charge activity for the period January … The purpose of our audit was to review the Towns water user charge activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Unified Court System Bulletin No. UCS-184
… Actions Notify affected employees. Questions To obtain authorization forms or eligibility, contact Empire State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, … ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding of the …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226State Agencies Bulletin No. 266
… Purpose To explain the General Checking Account bank change from Key Bank to Fleet Bank Affected Employees All employees who … To explain the General Checking Account bank change from Key Bank to Fleet Bank …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Agencies Bulletin No. 2380
… used Empire Star Public Service awards for certification, license, or exam fees are affected. PEF employees who … used Empire Star Public Service awards for certification, license, or exam fees who received funds prior to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the … South Mountain Hickory Common School District Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mTown of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … cabinet in the Secretary’s office and was accessible to other Town employees. Key Recommendations Adopt … policies and procedures that incorporate the duties to be completed and records to be maintained for processing …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… of Audit The purpose of our audit was to examine the Company's internal controls over its financial operations for … 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire protection services for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… which provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected … Key Findings The Board has not formalized policies and procedures over financial operations. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial