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Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … Central School District is located in four towns in Orange and Sullivan Counties. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … a Justice Court with two elected Justices, is governed by an elected five-member Town Board. Budgeted appropriations … and deliberate audit of claims. Ensure that purchase and public works contracts exceeding the statutory competitive …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… will continue to investigate allegations of fraud and work with law enforcement to recoup money unlawfully taken … Attorney Madeline Singas and her office for their hard work on this case.” “By collecting almost a half million … Attorney Madeline Singas said. “I will continue to work with the State Comptroller to defend our pension system …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… disbursements and filed the annual update documents (AUDs) in a timely manner. Key Findings The Supervisor did not … were filed with the Office of the State Comptroller (OSC) in a timely manner. Without adequate oversight, the … made as authorized . Further, the lack of filing AUDs in a timely manner impairs the Town Board (Board), Town …
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)
… Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections were deposited in a timely manner. Key … $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections received to ensure …
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
… Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act (WARN Act or Act), and is …
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
… actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed … expenditures during a three-year period, resulting in an accumulation of excess fund balance. For fiscal years … the school board appropriated a total of $60.8 million in fund balance to finance operations. The district, however, …
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)
… Audit Objective Determine whether the Lowville Academy and Central School District (District) used resources to … Additionally, the District monitored bandwidth usage and provided a system for users to submit Internet … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
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)
… County Industrial Development Agency (HCIDA) Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor 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)
… paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials … leave accruals were not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of …
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)
… initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program … product involved. Fuels subject to PBT include motor fuel and highway diesel fuel, among others. Effective January 1, … exempt from PBT include sales to federal, state, and local governments and sales of certain types of …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that … prior to approval, the Board did not adequately establish and document its evaluation and approval process. In addition, the Board did not properly …
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
… To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine …
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
… Comptroller Thomas P. DiNapoli today released a statement on behalf of the New York State Common Retirement Fund (Fund) … shareholders in advance of the company’s annual meeting on May 18 seeking their support for the Fund’s shareholder … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
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
… guidance to agencies on submitting Travel and Expense reimbursement requests for inactive employees for expenses … must undertake multiple steps for SFS to generate a reimbursement check to the inactive employee. Therefore, … agencies should require departing employees submit reimbursement claims prior to separation from the agency. …
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)
… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 … 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … Findings The Board has not ensured that adequate policies and procedures have been adopted, regularly reviewed and …
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
… staff to prohibit all new investments in Russian companies and to review the New York State Common Retirement Fund’s (Fund) current investments and assess whether they present financial risks that warrant … conduct a similar examination to mitigate investment risk and minimize market impact. “Russia’s unlawful invasion of …
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)
… water and sewer parcels were not properly billed and late payment penalties were not properly assessed. Key …
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)
… to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the ECA and scholarship funds. Collections were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and