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Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… about $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andContract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… Office of the State Comptroller (“OSC”), on behalf of the New York State and Local Retirement Systems (“NYSLRS”), intends … a contract to cover the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing …
https://www.osc.ny.gov/procurement/c001148Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… of Applied Economics and Management SC, Johnson College of Business, College of Agriculture and Life Sciences, Cornell …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… to initiate corrective action. Appendix D includes our comment on an issue raised in HCIDA’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately paid … - resulting in over/underpayments of $7,430. Two administrators received leave valued at $18,042 without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… our audit was to examine the Authority’s claims auditing and cash receipts processes for the period October 1, 2015 … with Authority bylaws. The Board did not adopt policies and written procedures for the Authority’s cash receipt … transactions in the financial software, preparing and making bank deposits and preparing bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… York State Comptroller Thomas P. DiNapoli today released a statement on behalf of the New York State Common Retirement … the risks that corporate racial equity shortcomings pose can impact value and lead to negative implications for … In April 2021, New York City’s Department of Consumer and Worker Protection filed a complaint against Chipotle seeking …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… section is to provide guidance to agencies on submitting Travel and Expense reimbursement requests for inactive … the SFS helpdesk . Once access is removed, the employee’s status in PayServ and SFS changes to inactive. Although a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their … (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within established adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Version Message from the Comptroller Three decades ago, home internet access was a cutting-edge innovation for many … the importance of having broadband internet connections at home, as stay-at-home orders required millions of New Yorkers to participate …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… of our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, through July 31, 2012. … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… is the legislative body responsible for the general management and control of the Town’s financial and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Albany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… were administered in accordance with Board-adopted policy and if Village information technology (IT) policies and procedures were adequate for the period June 1, 2007, … is located in the Town of Yates in Orleans County and has approximately 800 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. … general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year totaled approximately $15.5 … treatment processes and costs. The Town bills the Village for its share of all wastewater processing costs. Retirees …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73