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Identifying Fiscal Cliffs in New York City’s Financial Plan
… risks to published budget gaps. The Office of the State Comptroller (OSC) examined fiscal years FY 2022 to FY … $8.7 million annually beginning in FY 2023 to maintain contract levels for parental representation in child abuse … In April 2024, the City allocated $48 million annually in State funding beginning in FY 2025 to support an expansion of …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Cohoes Industrial Development Agency (IDA) – Legislative Reform Compliance (Albany County) The board did not ensure … of progress toward achieving project goals were performed. Town of Grand Island – Information Technology (Erie County) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to … of New York State Supplemental Program SSP Payments the Office of Temporary and Disabili …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesVillage of Suffern – Budget Review (B19-6-3)
… includes a tax levy of $12,281,362 which is $1,078,728 above the limit established by law. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3March 2000: Handicapped Parking Education Program
March 2000 Handicapped Parking Education Program
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… for the BMCC Foundation, that were not on CUNY Central’s list. These findings point to weaknesses in the monitoring of … $563,605 were either improper (did not comply with CUNY, State, and/or City policies and procedures) and/or were …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followAm I Required to Have an Audit?
… by law to have an audit conducted by an external auditor. A local government that expends $750,000 or more in federally … members or designated officials performing this audit function internally would not generally be expected to comply … for that purpose. For guidance in performing this audit function, we have developed several checklists for reviewing …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditComptroller DiNapoli Releases School Audits
… School District and the Yonkers City School District . “In an era of limited resources and increased accountability, … As a result, the district procured professional services in an economical manner. New Lebanon Central School District … liabilities and accumulated excessive reserve funds. In addition, the board has repeatedly appropriated fund …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Tuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. … include 8 students who received awards but did not meet the requirements for full-time status, and one …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Mercy College (Mercy) is an … undergraduate tuition is about $8,500 per semester. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegePlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners consists of five elected members who …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial … Findings District officials did not ensure that District funds were expended in the best interest of taxpayers or as … by statute. District officials did not adequately plan or use a competitive process when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Use of State Appropriations
… and Markets (NYSDAM). Its most recent contract was for $3.7 million and covered the four years ending March …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsSt. Lawrence County – Financial Condition (2013M-46)
St Lawrence County Financial Condition 2013M46
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Tuition Assistance Program – College of Westchester
… Rules and Regulations when certifying students for State financial aid. Background The College of Westchester, … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … used by Westchester officials to certify students for State financial aid substantially complied with the governing …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… resulted in his staff improperly attending these events free of charge. In addition, Center management directed the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most student … of funds and maintain adequate and appropriate accounting records. Ensure that student treasurers issue duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77