Search

City of Lockport -- Budget Review (B7-1-14)

… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City did not …

https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14

Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)

… Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. It is … furnishings from a limited group of four vendors that were affiliated with one another. The required number of quotes was not …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-and

Saratoga County – Financial Condition (2013M-235)

… serves as the Chairman of the Board. The County’s general fund appropriations for the 2013 fiscal year adopted budget … Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded primarily … for the operations of Maplewood Manor (the County-run nursing home) have shown negative trends from 2010 through …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235

Comptroller DiNapoli Releases Municipal Audits

… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … duties or establish sufficient compensating controls. Two golf course employees were compensated more than $16,000 over a …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits

Administration of the Article 8-A Loan Program

… (Program), which provides low interest rate loans to owners of rent-regulated multiple dwellings in New York City. … We found that HPD does not verify the accuracy of building owners' affidavits submitted to support their Program … Key Recommendations Require independent confirmation of owner affidavits to ensure that only eligible applicants …

https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-program

State Authority Contracts on Open Book NY

… categories of State authority contracts is displayed on Open Book NY.  Approved Eligible Contracts Filed Exempt … eligible State authority contracts are displayed on Open Book New York. By comparison, the Comptroller is …

https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-ny

Selected Employee Travel Expenses

… we audited travel expenses for the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as … Education Department (Department) employees with outliers in the areas of train fare and fuel expense. We also reviewed …

https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0

Selected Employee Travel Expenses

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … employees. We selected these employees based primarily on high rental car expenses. One employee was selected because of …

https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expenses

College of Mount Saint Vincent – Tuition Assistance Program

… Vincent), an independent postsecondary institution located in Riverdale, New York, offers a variety of degree programs in the liberal arts, as well as in business, education and nursing. The school’s current …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-program

Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected

Cooperative Information Technology Services (2012MR-1)

… Richmondville [pdf] ; Broome County [pdf] and the Town of Union [pdf] , the Town of Kirkwood [pdf] , and the Village of … of Audit The purpose of our audit was to determine if local governments could reduce IT costs and/or enhance their … the period January 1, 2010, to August 8, 2011. Background Local governments, regardless of their size or complexity, …

https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1

Dutchess County – County Bridge Maintenance (S9-13-5)

… to December 31, 2011. Background The County covers 796 square miles and has approximately 298,000 residents. The … the oversight of bridges. The DPW operating budget was $11.4 million for the 2012 fiscal year. The DPW is responsible … of approximately 150 County-owned bridges, including 12 pedestrian bridges. Key Findings Although the County has not …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5

City of Yonkers – Budget Review (B22-6-6)

… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2022-23 fiscal year. Tax certiorari is the legal …

https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6

Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)

… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54

DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit

… to engage in open and honest assessments of how their products and services may impact racial equity. I hope this … a first step for Amazon as it looks more broadly at its products and policies. My office looks forward to continuing … review of the company’s policies, practices, and products on civil rights, equity, diversity and inclusion, …

https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-audit

Town of Parma – Financial Management and Information Technology (2012M-96)

… January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, … same time, the Board appropriated nonexistent fund balance in the highway fund budget for three of the last five fiscal … and procedures or a disaster recovery plan to follow in the event of emergency. The Town did not designate an …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96

Town of Ontario – Board Oversight and Information Technology (2013M-105)

… 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of … the Town has properly classified its Fair Labor Standards Act (FLSA) exempt employees, and enforced established … and a comprehensive disaster recovery plan. … Town of Ontario Board Oversight and Information Technology 2013M105 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105

Town of Bridgewater – Financial Operations (2013M-309)

… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not maintained for funds in which cash was commingled and the Board was not provided …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309

Court Facilities Aid and Assistance Program

… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-program

Comptroller DiNapoli Releases School Audits

… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales … and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0