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Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Purpose of Audit The purpose of our audit was to review internal controls over reserve funds for the period … report of District reserves must be prepared and submitted to the Board for review that includes a summary statement of … a summary statement. As a result, the Board’s ability to monitor the projected use and need of reserve funds could …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral … System (SFS). These reports should detail all expenses for the travel event, including expenses that are on the … misuse of the travel card. Agencies must develop a process for notifying employees that they have unreconciled travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationState Contract and Payment Actions in October
… with the revitalization of the City of Buffalo’s East Side through the Community-Based Real Estate Development …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in May
… and engineering services for East Bathhouse at Jones Beach in Nassau County. $3 million with Liro Program & …
https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-mayState Contract and Payment Actions in November
… Construction $6.9 million with Fratello Construction Corp. to rehabilitate the Bronx Armory in Bronx County. $5 million with Burns Bros. Contractors LLC to provide a direct digital control energy management system … County. $2 million with Bunkoff General Contractors Inc. to rehabilitate bathrooms at the Hudson Correctional Facility …
https://www.osc.ny.gov/press/releases/2021/12/state-contract-and-payment-actions-novemberDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… the pressure on municipalities, the Comptroller made a number of recommendations to local officials, including: …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetNew York’s Economy and Finances in the COVID-19 Era
… pandemic was just starting to hit New York. This decline does not reflect dramatic improvement in the economy. The …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Election Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan Under Article 14-B (RS5497)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5497.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members Designating Multiple Beneficiaries (RS6420-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate multiple beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6420-a.pdfElection Form for Sheriffs, Undersherrifs, and Deputy Sheriffs 25 Year Retirement Plan under Article 14-B (RS5495)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5495.pdfDiNapoli: Fiscal Stress Down Slightly in Villages
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has identified 18 villages in New York in some level of fiscal stress. For 2015, three …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… during FY 2020 and FY 2021, but savings at city agencies have been more than offset by new needs. Most of these are … Changes since the beginning of the fiscal year in July have reduced the out-year budget gaps to $2.4 billion in FY … for overtime and education. The city’s financial plan does not reflect the impact of the Governor’s proposed budget …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… $85,568 on entertainment. Key Findings MTAHQ and MTACC have opportunities to strengthen controls over travel and … For the travel-related payments we reviewed, $9,326 could have been saved if the federal lodging rate limits were … and determined that 18, totaling $46,045, did not have the required travel expense reports and supporting …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… Objective To assess the extent of implementation of the four … the Office of Temporary and Disability Assistance pursuant to its service agreement with HHAC. Through the Homeless …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followArdsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdfAttica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/attica-central-school-district-2022-103.pdfTown of LaGrange – Financial Management (2023M-139)
Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear financial plan and effectively managed the Town’s general fund balance.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lagrange-town-2023-139.pdfBrockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brockport-central-school-district-2023-107.pdf