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Town of Fishkill – Audit Follow-Up (2013M-188-F)
… The Town of Fishkill is located in Dutchess County and has a population of approximately 22,100. The Town is … corrective action. Of the five audit recommendations, two recommendations were fully implemented, one recommendation was partially implemented and two …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fCity of Yonkers – Budget Review (B6-14-14) - Revised
… legislation is not approved, reduce expenditures to offset lost revenue. Pay tax certiorari costs through the operating …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedState Comptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Opns St Comp, 1952, p 281; NY Const, Art I, §11; US Const, 14th Amendment). Classifications granting preferential … v Lindsay , 29 NY2d 30, 323 NYS2d 687, the Court of Appeals upheld the validity of a local law which exempted …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… private sector wages in New York City, despite comprising only 5% of private sector employment. DiNapoli estimates that …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordXI.4 Overview – XI. Procurement and Contract Management
… by ensuring that critical services are provided. Not-for-profit entities generally provide these services. … of these agreements, including delineation of requirements for the assessment, suspension or waiver of interest … related to grant contracting, specifically: Not-for-Profit Prompt Contracting Standard Contract Language for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewSelected Aspects of Discretionary Spending
… transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and Oneida … that employees used due diligence to obtain the lowest reasonable cost. We questioned the propriety of … reasonable, we questioned whether the Authority paid the lowest reasonable costs to obtain the benefits intended from …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Orange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate the proper actions for officials to take when vehicles are no longer suitable for County business. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Opinion 93-17
… the issuance of obligations. In this instance, the only exception to the referendum requirement that might be … to the mandatory referendum requirement is applicable only if the amounts needed to pre-pay the contributions are …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in accordance with the … auditing services that were not properly rendered by the CPA firm. Ensure that all claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the Fund) invests with emerging managers directly, or with the assistance of managers of managers or program … CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerState Comptroller DiNapoli Releases Municipal Audits
… documenting the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Village of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fCity of Elmira – Audit Follow-Up (2017M-90-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the City’s progress, as of May 2020, in … The purpose of our review was to assess the Citys progress as of May 2020 in implementing …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fState Comptroller DiNapoli Releases School Audits
… leading to average annual surpluses of $1.2 million. When unused appropriated fund balance was added back, the … of fund balance that was not needed to finance operations. When unused appropriated fund balance is added back, the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… prevailing wage law. OMH is required to monitor that its contractor’s employees are paid the prevailing wage by … which are required by the contract to be submitted by the contractor. Key Findings Shorefront did not pay its … Work with the Department of Labor to determine whether contractor employees are due back wages for the periods they …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawTown of Grafton – Audit Follow-Up (2013M-113-F)
… was to assess the Town’s progress, as of March 29, 2016, in implementing our recommendations in the audit report released in August 2013. Background The Town of Grafton is located in … was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fOtego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the … The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-f