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State 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 Milford – Financial Condition (2013M-355)
… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Benson – Financial Condition (2013M-77)
… 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 … the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had … the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic financial …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … enforce unpaid tickets or report transactions to DMV in a timely manner. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
Kiryas Joel Union Free School District Financial Condition and Selected Employee Reimbursements 2016M331
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records … The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin … without supervisory oversight and District officials did not perform periodic reviews of employee leave accrual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Liberty Central School District – Budget Review (B4-14-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the District overstated … and include realistic estimates based on historical trends or other identified analysis. Ensure that year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andGenesee County – Court and Trust Funds (2024-C&T-7)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Village of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … that the significant revenue and expenditure projections in the proposed budget are reasonable. The Village’s proposed …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Agency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageReal Property Tax Cap Information - Glossary
… limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% of … Finance. Retirement Contributions >2% - Levy necessary to pay for increases to the average actuarial contribution rate … rate goes from 10% to 13% of salary, the levy required to pay for 1% would be excluded.) Applies to State and local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryCost-Saving Ideas: Using State Contracts to Acquire Goods or Services
… goal is to obtain goods and services that are both high in quality and low in cost. The time and effort spent researching, soliciting … to obtain goods and services may not always result in the anticipated savings. Local government and school …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesState Comptroller DiNapoli Releases School Audits
… however, found the reconciliations for the payroll account did not reflect the account's true cash balance. Sagaponack Common School …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-107
… in the calculation of overtime. If there is an additional tax amount in the employee’s record, the additional tax will be deducted from both the regular paycheck and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-107-2008-state-police-holiday-bonus-paymentCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and … Enough Act (Act). The audit covers the period July 7, 2015 to September 26, 2017. Background The Act was signed into law … staff, and students. Institutions must annually submit to SED their aggregate data on reported incidents of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actRestrictions on Consecutive Hours of Work for Nurses
… of Labor (Department) is charged with protecting workers in New York State. Section 167 of the New York State Labor … work for Registered Nurses and Licensed Practical Nurses in non-emergency situations. The Law does not preclude nurses … the Department’s Division of Labor Standards (Division). In turn, the Division initiates cases to investigate single …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesState Comptroller DiNapoli Releases School Audits
… should have been $300. Edinburg Common School District – Tax Collection (Saratoga County) Due to inaccurate record keeping in the tax collection system and the lack of adequate collection …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-school-audits