Search
City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23School Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program … and makes up the difference by increasing State aid to school districts. The State’s costs for underwriting this … the program’s inception, from $582 million in 1998-99 to $3.2 billion in 2010-11. Key Findings Local assessors have …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… claims auditor: approves vouchers and invoices submitted to the district or BOCES prior to their payment; and ensures proper documentation and … proper district purposes. The auditor must report directly to the board and serve at the board’s pleasure. Hiring a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … or equipment so long as the repairs are of a type which do not recur annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Audits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
Oracle Charter School School Building Acquisition and Leave Accrual Records 2013M290
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 … State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… A former treasurer of the Durhamville Fire Department, Kimberly Simchik, was arrested for allegedly stealing over $92,000 from the Department over a seven-year period, New York State Comptroller Thomas P. DiNapoli and the New York State Police announced today. “Ms. Simchik …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000CUNY Bulletin No. CU-759
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … 2019, January 01, 2020, and February 01, 2021. The revised rate chart and additional information are contained in a … Pay Period 25C (Institution), paychecks dates 03/23/2023. Rate increases are effective December 30, 2015 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-759-cuny-retroactive-salary-rate-increases-steamfitter-andComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … totaling $6,417 lacked adequate documentation to allow district officials to determine if they were made … worked. Because of these deficiencies, district officials do not have assurance that non-instructional employees are …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… currently comprised of seven members. The School’s 2012-13 fiscal year budgeted expenses were approximately $2.71 … detail the services that the Foundation will provide. The fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year fee due to the Foundation was $14,801. In January …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … their computer inventory that allows computer equipment to be tracked efficiently. Except for minor issues, the … policy for the procurement of goods and services, but do not have written guidelines or procedures for seeking …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … district’s purchasing policy does not require officials to use competitive bidding for any purchases. District … District – Purchasing (Nassau County) District officials do not require the use of purchase orders when purchasing …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… actions and remedies may be available to the body or official responsible for auditing claims: If original … the goods purchased or services rendered, contact the official who approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes … and procedures governing the disbursement process to determine whether disbursements were for appropriate DIBID … invoices, or bills attached to the claims, taxpayers do not have any assurance that these monies were used for …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Comptroller DiNapoli and AG Schneiderman Announce Sentencing in Theft of Over $274,000 in State Pension Benefits
… Enforcement and Financial Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. The Division of Criminal Justice is … Christopher Bzduch and Mitchell Paurowski and Deputy Chief Antoine Karam. The Investigations Bureau is led by …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-theft-over-274000-state-pension-benefitsBackground Checks at Municipal Youth Programs (2012-MS-5)
… [pdf] , Middletown [pdf] , New Rochelle [pdf] and Utica [pdf] . Purpose of Audit The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Archived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86