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Tuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. 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/2014/12/04/tuition-assistance-program-laguardia-community-collegeFranklin Square Water District – Life Insurance Policies (2013M-127)
… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … three-member Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s … pay the premiums for whole life insurance policies with a face value of $50,000 for each Commissioner and full-time …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … outstanding. Key Findings The City’s financial condition is susceptible to fiscal stress. The City’s proposed budget includes a tax levy of $53.1 million, which is $2.1 million above the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Rensselaerville – Financial Operations (2012M-168)
… for the period January 1, 2011, through April 30, 2012. Background The Town of Rensselaerville is located in … The Town’s operating funds’ appropriations for the 2012 fiscal year are approximately $2.1 million. Key Findings … have not performed bank reconciliations for 2011 or 2012. Former employees still had online banking user …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 … which comprises four elected Trustees and an elected Mayor. Key Findings The Board has not implemented adequate …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Audit The purpose of our audit was to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the New …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Dunkirk – Justice Court (2013M-106)
… January 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a … former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Discontinue the practice of permitting vendors to withdraw funds directly from the Town’s bank accounts. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… deposited in types of investments which are not allowed by law, putting Library resources at a greater risk for loss. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222City of Lockport – Fiscal Stress (2013M-330)
… fund balance deficits in the general, water and refuse funds as of December 31, 2012. Further, these deficits will …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Comptroller DiNapoli Releases Municipal Audits
… DiNapoli today announced his office completed an audit of the Hamlin Fire Department , Islip Terrace Fire District , … fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… reserve funds to bridge the gap, others may need to take a hard look at operations to find ways to cut costs to stay … have about $308 million less in levy growth compared to what they had in 2015-16 when the allowable growth factor was … data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroState Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical … was conducted in 2017. The superintendent and former business administrator, while familiar with the district’s …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) has withdrawn its … DiNapoli has filed similar proposals with 17 portfolio corporations since 2012, including Priceline. The Fund …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsState Comptroller DiNapoli Releases Municipal Audits
… areas such as IT service contracts, anti-virus protection, patch management, online banking, wireless networks and … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Sale of General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 10, 2015 … … State Comptroller Thomas P DiNapoli today announced the details of the competitive sale scheduled for March 10 2015 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsTown of Pittsfield – Disbursements (2013M-82)
… $383,966, respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling … found 17 discrepancies totaling $8,450. Specifically, 10 checks totaling approximately $6,900 were never approved by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82