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Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) in a timely … manner impairs the Town Board (Board), Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsServices to Workers Under the Worker Adjustment and Retraining Notification Act
… officials. Covered employers are those with 50 or more full-time employees in the State or 50 or more employees who, … days prior to the event and are not exempt may be liable for back pay and the value of any benefits that laid-off … 1,887– about 69% – cited the pandemic as the reason for the Notice. Key Findings We found several areas the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… as reserve funds that surpassed board-approved amounts and have gone unused, according to an audit released today by New … as reserve funds that surpassed boardapproved amounts and have gone unused according to an audit released today by New …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average … 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)
Determine whether the Herkimer County Industrial Development Agency HCIDA Board and officials properly approved and monitored projects
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)
… and certify payrolls. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… Objective To determine the extent of implementation of the two … chain, depending on the product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followRockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and … and document its evaluation and approval process. In addition, the Board did not properly monitor the … to ensure they were not exceeded. Track payments in lieu of taxes (PILOTs) to ensure they were billed and paid …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… As part of fulfilling its mission, the Department, along with other agencies and authorities as well as local and … , p. 6) A workforce with appropriate skills, in combination with available opportunity, helps ensure employment that …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… related to civil rights, racial equity, diversity and inclusion, and how these affect the company’s business. “Chipotle has … “More than 60% of Chipotle’s employees are people of color and they have borne the brunt of recent controversies …
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 employees for expenses that were incurred during …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has a population … segregation of duties. Review and approve all adjustments made to customers’ water and sewer accounts and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that … TCIDA’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required … not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… will deteriorate. This will ensure that the Fund does not increase its minimal exposure to the Russian economy … tyrannical foreign policy, leading to sanctions that have significantly hobbled Russia’s already weak economic … currency has plummeted in just days since sanctions have been instituted. We will continue to monitor these …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of Highlands …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials have not established sufficient internal controls over key … along with job descriptions to ensure that users have access only to transactions within the scope of their …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… tax revenue. As a result, Town taxpayers residing outside the Villages did not receive all the benefit they should have … The Town Board (Board) underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … zero. The same amount of taxes were unnecessarily levied in TOV funds, creating taxpayer inequities. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204