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Maine-Endwell Central School District - Leave Records (2019M-40)
… always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking … (PANYNJ) was established in 1921 and was the first bi-state agency ever created under a clause of the Constitution …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsAssertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … recipient data and outcomes. To ensure effectiveness in delivering services, ACT provider teams are required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programState Agencies Bulletin No. 1998
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records will be … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A. … information regarding when the payroll charges will appear in SFS. Agencies that utilize the NHRP521 (Agency Back-End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… and, as such, must receive OSC approval under Section 112 of the State Finance Law where it is valued above the … not require the Comptroller's approval pursuant to Section 112 of the State Finance Law. However, agreements between a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsState Comptroller DiNapoli Releases Municipal & School Audits
… determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses totaling $669,365 during fiscal years …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… his office completed audits of the Afton Central School District , Chateaugay Central School District , Deer Park Union Free School District , East Syracuse-Minoa Central School District …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Oversight of Dam Safety
… dam failures grows. Dam failures not only pose risks to public safety, but they can also cause millions of dollars in … must be devoted to the prevention and treatment of public health risks as well as the resulting structural …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialWarsaw 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-financialState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … of significant surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated the budgeting process. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Seneca Falls – Justice Court (2013M-89)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 … Town Supervisor and four Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four elected members and a Town Supervisor. The Town’s 2012 budgeted operating … AUD 116 days late for 2008, 112 days late for 2009 and 374 days (more than a year) late for 2010. As of December …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Examination of Superstorm Sandy Expenses
… only the generators. As a result, of the $1.17 million in equipment in our review, DHSES paid approximately $562,000 for … that was either: (i) never received, (ii) disposed of in a manner contrary to the State Finance Law, or (iii) was …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Ashford , Town of Busti , Genesee County , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Village of Greenwich – Justice Court Operations (2014M-023)
… administrative services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the … Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not … of the Supervisor, Clerk or Tax Collector, which would have helped to detect any discrepancies. Our tests of cash …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115