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Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The District’s … fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

… and equitable measures to control expenditures and share services. Key Finding District officials effectively … and equitable measures to control expenditures and share services …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditure

DiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion

… city's history, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York City's office … Read New York City's Office Market , or go to: http://osc.state.ny.us/osdc/rpt10-2017.pdf … the citys history according to a report released today by State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansion

Norwich City School District - Safe and Supportive Educational Environment (2018M-199)

… and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environment

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)

… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash … Twenty-four claims totaling approximately $7,300, out of the 72 claims totaling approximately $524,000 in our … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash …

https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… Purpose of Audit The purpose of our audit was to determine if the … and the health, general prosperity and economic welfare of the community. Key Findings Officials did not … Project documents, such as signed leases, and one project application were not on file. Officials did not adequately …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)

… Agency’s (GCIDA) process for evaluating, approving and monitoring projects for the period January 1, 2012 … The Board is responsible for the general management and control of GCIDA’s financial and operational affairs. According to its annual reporting, … County Industrial Development Agency Project Approval and Monitoring 2014M66 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-project

DiNapoli: Economic and Tax Collection Growth Slowing in New York City

… future, including a slowing economy here and abroad. Mayor de Blasio’s cautious approach to FY 2017 is warranted given …

https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-city

Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance

… of the property as well as reasonable charges for services and lot/plot prices. This information, as well as a statement identifying …

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance

Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual

… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and certain expenses … three and five years. For purposes of this report, these programs are collectively referred to as the SED cost-based …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manual

Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)

… audit was to review the financial condition of the County and internal controls over payroll for the period January 1, … Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … to finance operations. The County’s enterprise health fund and enterprise refuse and garbage fund were not …

https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177

The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)

… lists. We found that applicants who were next in line for units in a specific development were not always offered …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-follow

Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates

… 30 percent of income. Agency Response In responding to our draft report, OMH officials disagreed with our conclusion …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliates

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk/Tax Collector maintained …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)

… adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through … $17.8 million for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings … City of Glens Falls Water and Wastewater System Cybersecurity 2017M117 …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117

Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)

… $4.6 million, or 16 percent. The employee benefit accrued liability reserve (EBALR) was excessive when compared to the … better align funding levels with the District’s long-term liability. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and

Orange County Community College – Information Technology and Financial Activities (2017M-111)

… of Audit The purpose of our audit was to examine the College’s controls over information technology (IT) and … December 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is …

https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financial