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Town of Worth – Financial Operations (2014M-323)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $312,000. Key Findings The … financial duties. The Town purchased an engine for a highway department vehicle from the Highway …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… as they relate to conflicts of interest and that the Town does not enter into any contract in which a Town officer or …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Laurens - Budget Review (B4-14-21)
… System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by estimated revenues … The allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative … the allocation of payroll costs between the highway funds. … The purpose of our budget review was to determine …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Clarence Fire District – Purchasing (2016M-297)
… audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965. Key Findings The purchasing policy … the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Jamesville-Dewitt Central School District – Procurement (2016M-264)
… million. Key Findings The District’s purchasing policy does not provide guidance for soliciting competition when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Broome , Candor Fire … and Town of Poughkeepsie Joint Water Project . “In today’s fiscal climate, budget transparency and accountability for … that the monthly budget-to-actual reports provided by the treasurer were complete and that miscellaneous revenues …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 97-3
… bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until … Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in those sections. …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-27
… in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES … Law, §46[2]; see also Opn No. 79-31, supra ). Also, the application of the local law to any particular officer or … by Counsel to the New York State and Local Employees' Retirement System that such payroll deductions may not …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient … eligible for Social Security or Railroad Retirement Board benefits; or (3) are the spouse or dependent child of a … diagnosed with ESRD. In particular, the Department does not identify Medicaid recipients with ESRD, notify ESRD …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of Charlton – Internal Controls Overbilled Receivables for Water Operations (Saratoga County) In 2013, the board … board has not required the treasurer to submit an annual report, conduct an annual audit or adopt an annual budget. …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Response to Human Trafficking
… survivors may also receive services from Providers, but do so outside of the Program, under other funding. … retaining available information on confirmed survivors who do overcome their hesitancy to engage and receive services … utilize the most through the Program. OTDA also does not have a mechanism to track whether survivors who are referred …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … should be documented or attached to the claim form. The official who initiated the purchase should document …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUnified Court System Bulletin No. UCS-242
… leave of absence, and in Bargaining Unit F8, G9, DR, SA, SD, SG, SK or SN, on 09/24/2014 are considered incumbents and … leave of absence, and in Bargaining Unit F8, G9, DR, SA, SD, SG, SK or SN, on 03/31/2015 are considered incumbents and … leave of absence, and in Bargaining Unit F8, G9, DR, SA, SD, SG, SK or SN, on 03/31/2016 are considered incumbents and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s financial activities were properly … operate youth development activities for children residing in the Village and the Towns of Northampton, Edinburg, Benson …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… Retention – Travel and Expense was updated. Guidance: The Office of the State Comptroller (OSC) updated Chapter XIII, Section … requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. … City of Lockport Budget …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Delaware County – Third-Party Contractual Services (2014M-287)
… 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-287