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Implementation of the Dignity for All Students Act
… district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material … New York City. Background DASA seeks to provide students in New York with a safe and supportive environment free from …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actOversight and Monitoring of the Universal Pre-Kindergarten Program
… four-year-olds in New York State with the opportunity for an early childhood education. A new statutory framework … (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, … of good repair and sanitation and to be safe and suitable for children. In January 2014, the New York City (NYC) …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programVillage of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Sheridan – Shared Services Costs (2023M-74)
… the Town of Sheridan (Town) was reimbursed equitably for shared service costs incurred pursuant to an … Key Findings The Town was not reimbursed equitably for shared service costs related to the IMA and the operating … IMA. Officials also did not collect about $21,000 from CBI for Town office space the group uses. In addition, the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74The Changing Face of Post-Pandemic New York City
… changes to the city’s makeup have important implications for the budget and policy decisions we are making today,” … increase, people were also leaving the city, largely for other parts of New York and New Jersey. Looking just at … major racial and ethnic groups declined after a decade of increases, but did so at varying rates. White and Black …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… Budget for State Fiscal Year (SFY) 2023-24 includes new recurring spending for schools, mental health services, … lower than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial Plan, the … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town … were kept within the authorized budget. Maintain complete and adequate capital project accounting records or prepare …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Collection of Fines Related to Tenant Complaints (Follow-Up)
… Housing and Community Renewal (DHCR). DHCR is responsible for the supervision, maintenance, and development of … not taking corrective action to resolve a previous case. For non-compliance complaints, owners are given an … of $100 or $250. The $100 and $250 are settlement offers for non-compliance cases only and are not available for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse … 794 personal cash advances totaling approximately $334,900 and personal purchases totaling over $62,300 from April 2016 … receive written financial reports or review bank and investment statements and canceled check images. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of St. Johnsville – Records and Reports (2015M-1)
… our audit was to review the Village’s financial operations for the period June 1, 2011 through August 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled approximately $2 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor labor costs for services provided to Ashland. Highway employees’ … labor costs. Key Recommendations Track labor hours worked for each town to determine Ashland’s cost of services. …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Town of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Jay – Records and Reports (2023M-22)
… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the … The Controller should provide adequate oversight of the Treasurer’s office collections as required by the City …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Seneca Falls – Cash Collections (2023M-57)
… $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … office did not maintain adequate receipt documentation for cash collections totaling $186,873 and reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57City of Long Beach – Budget Review (B23-7-3)
… and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3DiNapoli: Brooklyn is King of NYC Economic Growth
… Brooklyn’s economy is expanding, adding jobs and businesses … decades of losses, according to an economic snapshot of Brooklyn released today by New York State Comptroller Thomas P. DiNapoli. "Business in Brooklyn is booming and people want to live there because of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthVillage of Fort Johnson – Claims Processing (2016M-324)
… was to examine the Village’s claims processing procedures for the period June 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $268,000. Key … claims are adequately documented, properly supported, for legitimate Village purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Distribution of Utility Arrears in New York State
… in the number of households in arrears on utilities bills for 60 days or more. Over the course of the pandemic, the amount in arrears increased significantly for all utilities and more than doubled on a statewide basis. … to quadrupled. Utilities with the next largest arrears increases were Grid NY and Con Ed at 155 percent, followed by …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133