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DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the … from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term borrowing to cover … office, which they must do by state law. Specific areas of concern in regards to inaccurate recordkeeping include: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… and pay by gender, race, ethnicity, sexual orientation, age, disability and veteran status. Disparities in Health …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesArchived Publications
… Documents linked below relate to the original Fiscal Stress … Documents linked below relate to the original Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsSelected Management and Operations Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 12 recommendations included in our initial report, … ( 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law the ReCharge New York (RNY) power … To determine the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followII.3.C Budget Execution – II. New York State Financial Accounting
… chapter shall be available for payment until a certificate of approval has been issued by the director of the budget.” Budget certificates, which are represented by … be made available at the specific budgetary account code of expenditure (e.g., personal services, travel, contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionTown of Carroll – Town Clerk (2022M-20)
… report - pdf] Audit Objective Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and … or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents … Determine whether the Town of Carroll Town Clerks Clerks recorded deposited and reported …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… Objective Determine whether the Rensselaer City School District (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District officials did … Determine whether the Rensselaer City School District District officials claimed Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… billing process provides visibility into the status of interagency receivables (open item) and payables … Billed Agency. If the Billed Agency disputes the amount of the charge, they must negotiate with the Billing Agency … voucher to the appropriate ChartField values for payment of the invoice before submitting the voucher for payment. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingDansville Public Library – Procurement (2015M-225)
… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process … The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… $37.6 billion to New York’s economy in 2012, an increase of more than 22 percent from 2007, according to a report … still fueled by agricultural activity and the production of food,” DiNapoli said. “Farms in New York are 98 percent … has in New York state,” said Dean Norton, president of the New York Farm Bureau. “This in-depth look highlights …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Brighter Choice Charter School for Girls – Financial Operations (2013M-321)
… June 30, 2013. Background The Brighter Choice Charter School for Girls is located in the City of Albany. The School … Brighter Choice Charter School for Girls Financial Operations 2013M321 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Oriskany Central School District – Procurement (2017M-87)
… through October 28, 2016. Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown … Oriskany Central School District Procurement 2017M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87North Greenbush Common School District – Claims Auditing (2022M-112)
Determine whether the North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, appropriate and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-greenbush-common-school-district-2022-112.pdfTown of Almond - Tax Collection (2019M-188)
… did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Stay Informed – State University Police Plan
… an appointment to visit any of our consultation sites , where you can meet with an information representative to … retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, …
https://www.osc.ny.gov/retirement/publications/1823/stay-informedDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… controls and guidance from the Department of Health (DOH) for a state program intended to help municipalities replace … guidance could help ensure any additional funds allocated for this purpose will be more effectively deployed.” … any of the funds and 25 did not spend their entire award for various reasons, including uncertainty about eligible …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementTown of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Pay only those claims that have … except where allowed by law. Implement control procedures to adequately oversee the Supervisor’s financial duties. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323