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Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Objective Determine whether District officials accurately and timely billed nonresident student tuition. Key Finding … nonresident students placed at the District to the School Business Executive. District officials agreed with our recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial development agency (IDA) legislative reform. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeCity of Norwich - Capital Planning (2019M-88)
… plan to ensure that financial resources are available to replace capital assets in a timely manner. Create inventory … and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Greenport Union Free School District - Bank Reconciliations (2019M-161)
… not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Town of Moriah - Cash Management (2019M-169)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … period. Key Recommendations Periodically solicit interest rate quotes from multiple financial institutions. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Brewster Central School District - Professional Services (2019M-235)
… statutory requirements. Key Finding District officials did not seek competition for professional services from three …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Village of Greenwich - Cash Management (2019M-230)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Town of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… It was built in 1971 and has 1,525 apartments. In April 2014, Linden Plaza’s management obtained HPD approval for a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentCUNY Bulletin No. CU-338
… annual salaried employees in grade 980 who are Active or on a Paid Leave of Absence based on the following increment codes and eligibility criteria: … rate is equal to one of the steps below the Job Rate on the salary schedule. Increment Code is 0020 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008DiNapoli: Health Departments Need to Clean Up Act on Food Safety
… explaining why violators are not being punished, according to an audit released today by State Comptroller Thomas P. … enforcement actions whatsoever,” DiNapoli said. “According to federal authorities, one in six Americans contracts a … lack of enforcement actions, which they are required to do. Auditors did site visits as part of the audit and …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… involving federal money, including the current New NY Bridge project (the Tappan Zee Bridge replacement), the … at best, about 18 percent, excluding its work on the New NY Bridge project, which is not subject to MWBE requirements. … The Authority did set its federal DBE goal for the New NY Bridge in line with the regional goal set by NYSDOT and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedSelected Controls Over the Property Tax Assessment Process
… 93 (39 percent) of 237 Global Changes and mass updates in the CAMA system did not include the User ID that … code) in CAMA. Also, for 25 of 237 Global Changes and mass updates in CAMA, there was no record of the official that …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Additionally, although the board regularly discusses plans for future equipment purchases, a formal, long-term financial … found that the county overpaid $18,724 to employees for time not worked, or for leave time taken and not charged …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA standards, according to an audit by State Comptroller Thomas P. DiNapoli. “Federal law demands equal access to public spaces, but we found hundreds of barriers to people …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesThe 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 — more births than deaths — and it was slowing year by year as 2020 approached. Despite the overall net … Yorkers, the most since 2016. Post-Pandemic Change in Resident Population In the wake of the pandemic, the city’s …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… 2015, we identified $128,294 in reported costs that did not comply with the RCM’s requirements for reimbursement. The … was lacking, $4,419 for 4 employees because hours were not documented by attendance records, and $1,748 for 20 employees who are not qualified to work above 1.0 full-time equivalent (FTE) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manual