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City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … the Board with financial reports. However, the Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, … flow statement to assess the amount of cash available to pay Library/Museum expenditures. Require that all receipts be …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… Thomas E. Walsh II announced that Ricardy Cesar, 54, of Middletown, N.Y., pleaded guilty in Rockland County Court before Judge Larry J. Schwartz to … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. … ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported … The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andAdirondack Central School District – Financial Condition (2016M-184)
… The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and … reserve funds. Key Recommendations Carefully consider the amount of available fund balance and reserves appropriated to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Background The True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of Trustees which comprises nine members. The School contracts with a charter management organization (CMO) …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … … To determine whether the use of travel monies by selected government employees complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesState Agencies Bulletin No. 292
… Purpose This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational … System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable … File should use the same data elements as shown above in the Time Entry On-Line Instructions. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… many New Yorkers continue to struggle to make ends meet and concerns of a recession grow. Inflation is still too … Robust increases to reserves will better prepare us for future downturns and challenges. “I remain concerned … it hinders our future, which is why I proposed a roadmap for reform to impose meaningful limits on debt and ban …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Agencies Bulletin No. 1974
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … January 13, 2022 (Institution). OSC Actions At the request of Civil Service Employees Association (CSEA), Local 1000, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseTown of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Software Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … … To determine whether the use of travel monies by selected government employees complied with rules and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andState Agencies Bulletin No. 2192
… automatically increase the bi-weekly deductions for dues (code 201) as follows: Annual Salary Deduction Amount Under … amount for hourly and per diem employees should have dues (code 475) deductions at 1.3% of biweekly gross salary, not to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increase