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Town of Stratford – Supervisor’s Records (2013M-11)
… reports annually by January 20th of the following year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Danby – Claims Processing and Procurement (2022M-127)
… always seek competition when procuring goods and services or ensure all claims were properly audited and approved. When … not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Richmondville – Disbursements (2012M-178)
… Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside … the financial software for non-payroll disbursements or establish mitigating controls. Ensure that all the claims …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Develop a plan to repay outstanding interfund loans or authorize interfund transfers to repay all or a portion of these loans. … Village of Bolivar Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Monticello Joint Fire District – Fiscal Operations (2017M-80)
… established the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a … such as reviewing bank reconciliations, bank statements or canceled check images on a monthly basis are performed. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… not properly segregate water billing and collection duties or establish compensating controls. In addition, late … card charges were supported, for appropriate purposes or paid timely. In addition, the board approved credit card …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Livonia – Justice Court (2015M-76)
… and adequately monitor cases with unpaid fines and fees so that appropriate action can be taken to enforce payment in a timely manner. Annually …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… that no training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed … provided. The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… collections totaled $786 million, an increase of 3.9%, or $29.5 million, compared to the same time last year. County … quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… not have a written multiyear (long-term) financial plan or an adequate capital plan. Officials were unable to … 31, 2023 to determine whether the funding was reasonable or would be sufficient for future needs. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10State Agencies Bulletin No. 298
… to normal retirement age, has been increased to $11,000, or twice the allowable regular contribution, for a combined … Service Agency each pay cycle that will start, change or cancel the deduction. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… checks in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant … the Treasurer’s duties and proper segregation of duties or compensating controls including supervisory review of all …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Ilion – Information Technology (2015M-34)
… The Village did not have a breach notification policy or local law requiring notification of affected parties when … disaster recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Monthly financial reports were not provided to the Board or department heads during 2020 or 2021. Adopted budgets were not balanced. Taxpayers were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185DiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayState Comptroller DiNapoli Releases Municipal Audits
… not always for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling $47,400 to various local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… The board did not properly manage pool project donations or disbursements. The board also inappropriately used town … However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTown of Cortlandville – Fuel Purchases (2012M-171)
… of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet discount by … because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Child and Dependent Care Credit
… were not paid by the taxpayer, but were paid, in whole or in part, through subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City Administration for Children’s Services …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit