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County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
County of Clinton Industrial Development Agency Project Monitoring 2014M205
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… rates of food insufficiency are especially high for Black and Hispanic households, at 21 and 20 percent respectively, according to the Census data. Rates for White and Asian households were lower, at 7 and 8 percent … Broome and Monroe, SNAP numbers have decreased. Reasons for such declines are not clear. The table below provides …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19OnTECH Charter High School - Information Technology (2023M-71)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Board of Trustees (Board) and officials did … is an increased the risk of School computers being exposed to malicious software. Develop and adopt an IT contingency …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Village of Muttontown - Board Oversight (2018M-251)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Human Resource Practices
… New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to select human resource functions. … its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce across four …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesBloomingburg Fire Company #1 – Disbursements (2013M-83)
… Company officers consist of a President, Vice-President, Secretary, and Treasurer. The President is the chief …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Kendall Central School District – Capital Project (2017M-194)
… Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194West Genesee Central School District - Capital Assets (2023M-128)
… (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct … 337 assets totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Wyandanch Union Free School District – Budget Review (B23-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Village of Ilion – Information Technology (2015M-34)
… and computer resources and the Water Department’s system for the period January 1 through October 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 … The Village’s disaster recovery plan did not provide for sufficiently frequent backup of critical data and did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. … the convictions of Annette Bigelow, 60, and Mary Nash, 59, who hid their mother’s death to collect nearly $22,000 in her state pension payments from 2013 to 2015. The two Westchester County residents each pleaded guilty to one count …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsMTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… A rezoning of the area around Grand Central Terminal to permit higher density office buildings proposed by Mayor …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewTown of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found … However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… can cause a host of health problems, including severe respiratory and digestive tract irritation, blood …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersYaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas … including only those specific exceptions allowed by Town Law, the resolution also allows credit card bills to be paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51DiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… today announced that Joseph Ross, the former insurance broker for the Metropolitan Council on Jewish Poverty (“Met … today announced that Joseph Ross the former insurance broker for the Metropolitan Council on Jewish Poverty Met …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerOpinion 95-26
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The Lawrence-Cedarhurst … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Financial Oversight of the Advantage After School Program
… that OCFS has some appropriate controls to limit Program contract spending, including a maximum cost per child of $1,375 and a maximum allowable contract budget, which is calculated by multiplying … sites or providers. Agency Response In its response to the draft report, OCFS takes issue with our audit methodology and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-program