Search
City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… the City selected these vendors as a result of their past history of providing services to the City. Payments to these … they are receiving the desired service at a competitive price. … City of Batavia Awarding Contracts for Goods and …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … age 21, including preschool special education services for children between the ages of three and five years. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualOrange County Community College – Information Technology and Financial Activities (2017M-111)
… the College’s controls over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … The purchasing policy is inadequate because it does not address all New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialRockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Emergency Service Communication Surcharges (2017-MS-4)
… [read complete report - pdf] We also issued 6 letter reports to the … while the Department of Emergency Services, 911 centers or Police Departments are responsible for E911 expenditures. … including NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259State Agencies Bulletin No. 1657
… Purpose To inform agencies of the change to federal tax withholding and the potential … withheld or over withheld. The Internal Revenue Service (IRS) and the Office of the State Comptroller (OSC) strongly … urge all employees to complete a “paycheck checkup” to verify they are having the right amount of tax withheld from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Comptroller DiNapoli Releases School Audits
… School District , Malone Central School District and the Marathon Central School District . "In an era of limited resources and increased accountability, it's critical that … Central School District – Claims Audit Process (Chenango County) The board appointed two of its members to audit …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… BOCES , Marion Central School District and the Valley Stream Central High School District . “In an era of limited … level requirements necessary for reimbursement. Valley Stream Central High School District – Payroll (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. Background The City of Long Beach, located in … the City Council overrides the tax levy limit. Based on the City’s historical overtime cost trends, the City’s …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Board failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationNewark School District Public Library – Board Oversight (2014M-54)
… the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. … of conflicts of interest. The Board also has not adopted policies and procedures for other aspects of Library … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial … to present accurate and reliable financial information on a regular basis. As a result, the sewer fund’s financial … with interfund advances from the general fund, which has a different tax base from the sewer fund. As of the end of …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… developed procedures to address the level of unexpended surplus fund balance to be maintained. The Board’s overly … in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. … year-end 2012, the general fund-town-wide’s unexpended surplus fund balance was 69 percent of budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Selected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending … Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and … that define the specific steps for setting lease and license rates for using Authority property. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSelected Personal Service Contracts
… Center. The second was an $870,000 contract with a housing portfolio consultant, Adrienne Driben, with whom ESDC … Empire State Development Corporation/New York State Council on the Arts: Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director ( 2011-S-6 ) Empire …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsDiNapoli Releases Bond Calendar for June and July
… New York State Comptroller Thomas P. DiNapoli today announced … public authorities during the months of June and July of 2023. The planned sales of $6.06 billion include $2.64 … Corporation, the Port Authority of New York & New Jersey, and the Triborough Bridge and Tunnel Authority. …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july