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State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… where it is needed most." Ponce Bank President and CEO Carlos Naudon said , “Community Banking is a critical … and expansion of services to come to fruition.” Sasha Y. Ortiz, Executive Director of Castle Hill Business …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newVillage of Spencer – Board Oversight (2017M-292)
… 10, 2017. Background The Village of Spencer is located in the Town of Spencer in Tioga County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … or bank reconciliations from the Treasurer. The Board does not provide for an annual audit of the Treasurer’s … a resolution listing employee wages and salaries, nor does the budget include a schedule of wages and salaries as …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… monthly bank reconciliations. … Lily Dale Volunteer Fire Company Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … general fund budget totaled approximately $306,000 for the 2013 fiscal year. Key Findings While the District … however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsDiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating … fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsControls Over and Revenues From .nyc Generic Top-Level Domains
… with the contract. Specifically, the Franchise Team: Does not keep its own records or analyze performance under … risk that the City is not receiving all monies it is owed. Does not verify that the annual marketing budget is spent per the contract; nor does it review the expense reports. Does not adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union Free School District , …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… To determine whether the Department of Corrections and Community Supervision (Department) provides sufficient … 2022. About the Program The Department is responsible for the confinement and rehabilitation of approximately … Department Directives. Facility employees are responsible for inspecting the physical security and condition of kiosks …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsConesus Volunteer Fire Department – Financial Controls (2014M-42)
… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Inspecting Highway Bridges and Repairing Defects
… flags were issued on these highway bridges. The Authority does not use the term "flag" for the defects identified … biennial inspection of its highway bridges. The Authority does not follow the New York State requirements for … bridge defects. Instead, it follows its own method but does not always satisfy Department requirements. As a result, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOpinion 89-13
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception … 1, 1953, all purchase contracts involving an expenditure in excess of the monetary threshold fixed in section 103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… not prepare formal documented cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not have a policy that would allow it to effectively … Establish and implement controls to help ensure that GCIDA does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementElmont Public Library – Board Oversight and Professional Services (2014M-060)
… determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… of Travel” per diem rates. October 1, 2024 – September 30, 2025 Meals and Incidental Expenses Total Continental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownMineola Union Free School District – Competitive Quotations (2015M-313)
… approximately $87.8 million. Key Findings The Board does not have written guidelines or procedures for seeking … to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through … The Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is … creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365About the Record of Activities – Reporting Elected and Appointed Officials
… to complete an ROA? One of our appointed officials does not have a term of office. Can I leave the current term … with another public employer, already receives full-time service credit from that employer. I report four days of … a standard work day for an official who participates in a time-keeping system? Is travel time considered …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities