Search
Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… end of 2018. Key Recommendations Review water and sewer billing rates annually and revise them as necessary to ensure … monitor the budgets throughout the year. Develop a plan to address the negative fund balances in the water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed 127 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved … which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether District officials properly monitored and approved overtime for noninstructional employees. Key … Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… seeks competition for professional service providers and for purchases that are below the bidding threshold. The … through a competitive process. Conduct a deliberate and thorough audit of every claim. Except as specified in … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key … adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are certified. …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… investigated, addressed and reported incidents to ensure a safe and supportive educational environment. Key Findings … investigate, address and report incidents to ensure a safe and supportive educational environment. We reviewed all … investigated addressed and reported incidents to ensure a safe and supportive educational environment …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… since 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… approximately $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, thorough and deliberate review. Such a review should ensure that every …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… The College could have saved $18,135 on 76 lodging claims by using the United States General Services Administration … the travel policy to reflect the actual practices used by the College and include maximum reimbursement rates, such … funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresNYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… has directed staff to prohibit all new investments in Russian companies and to review the New York State Common … of Ukraine has led to unprecedented sanctions against Russian companies and individuals,” DiNapoli said. “While … American sanctions already prohibit investments in many Russian companies, I believe it is prudent to freeze …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… New York State Medicaid program is a federal, state and locally funded program that provides a wide range of health … Sept. 1, 2017. In a follow-up review, auditors found DOH made progress in addressing the problems identified in the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… Thomas P. DiNapoli announced today the launch of his new online tool to monitor spending of federal recovery aid and COVID-19 relief programs in the state, including funds for excluded workers, childcare … recovery. “My office is committed to full transparency in government spending,” DiNapoli said. “New York has …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… In April 2021, New York City’s Department of Consumer and Worker Protection filed a complaint against Chipotle seeking $150 million in worker relief for 599,693 violations of the city’s fair …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionDiNapoli: Coney Island and Brighton Beach Jobs Doubled Over Last Decade
… growth going. New York is the greatest city in the world but that doesn't happen on its own and it's not … mouth is and continues to have Coney Island’s back." “From world-famous beaches to the home of America’s Playground, … of three casinos to be located downstate. As of January 2024, the city identified 797 new units of affordable housing …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-coney-island-and-brighton-beach-jobs-doubled-over-last-decadeDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… is falling short in monitoring Charter Communications Inc. and other utilities across New York, according to an audit … speeds, used inaccurate data to track service reliability and imposed only four penalties in four years. “When New … of the deal. PSC lacked critical equipment to do its job and rarely inflicted financial consequences when companies …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreements