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State Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 through … The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed … elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a trustee …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings … particularly, an insufficient number of part-time officers. Had the Sheriff’s Office had sufficient full-time …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… the Board continued to adopt budgets that were not based on sound and realistic estimates. The Board adopted a … for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… established adequate internal controls over: The retiree health insurance contribution billing process. The payroll … they have initiated corrective action. … Ulster County Community College Retiree Health Insurance and Payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… with our recommendations. Appendix B includes our comments on the Village’s response. … Village of Farmingdale …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. … South Farmingdale Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… more towns will likely lead to a decrease in the village’s tax levy limit in the fiscal year following the … Process for Justice Courts in Towns Two or more towns that form a contiguous geographic area within the same county may … one or more towns may lead to an increase in each town’s tax levy limit in the fiscal year following the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash disbursements were for appropriate Company purposes … through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, … 17, 2017. Background The Town of Neversink is located in Sullivan County and has a population of approximately … capital and fund balance and reserve policies and use them in conjunction with the annual budget process. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … approximately $15.5 million. Key Findings The City did not properly award all contracts and has not annually … by the Council President as required by the Charter, but rather by the City Manager. We found exceptions with the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… whether District officials implemented cost-effective and equitable measures to control expenditures and share services. Key Finding District officials … by keeping certain special education classes in-house and sharing officials with other districts. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… Over the following decade, the redevelopment of Lower Manhattan and new construction elsewhere in the city replaced … business districts (Midtown, Midtown South, and Downtown Manhattan) together contain 450 million square feet of office … demand for office space has lowered the vacancy rate in Manhattan from 12.8 percent at the end of the recession …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational environment. Key … as a bullying chart, code of conduct and leadership class, to prevent, investigate, address and report incidents to ensure a safe and supportive educational environment. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
To determine whether the Department of Health made improper Medicaid payments for transportation services
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses … Appendix B includes our comments on the issues raised in the District’s response letter. … Orchard Park Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll