Search
City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … inventory records to show the amount of fuel remaining in inventory at any given time, and it does not take periodic … were unaccounted for. We also found apparent errors in the fuel usage records. The Town has not taken measures to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Key Findings The sewer district’s total reported fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance includes a repair reserve which totaled $106,374 … to the individual sewer district. As a result, the sewer fund’s remaining unexpended surplus fund balance was $14,653 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Southside Academy Charter School – Board Oversight (2013M-318)
… 2013. Background Southside Academy Charter School, located in the City of Syracuse, is governed by a Board of Trustees … administration, operation and performance of the School in accordance with the School’s Charter and subject to the … to NHA, and the revenues are to be expended by NHA in accordance with the approved budget, and as otherwise …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central School … (Wayne County) The district’s multiyear financial and capital plans are not comprehensive because they lack certain …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Audit of the Tuition Assistance Program at CUNY Medgar Evers College
… Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … It serves approximately 6,000 students, and tuition for full-time study is about $5,000 per year. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… institutional payroll, which includes employees working at the regional institution facilities for the state … risk of delay. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsWindows Domain Administration and Management
… of Information Technology Services has security controls in place to ensure appropriate management and monitoring of … controllers ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate controls are in place and that policies and standards are being adhered …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… Lynch, that will look into “disparate racial impacts” from its employment practices on its hourly workers. As a …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditVillage of Monticello – Board Oversight (2013M-226)
… oversee Village operations. The full Board did not audit all claims, which totaled approximately $19 million, as … Village officials are not ensuring they are receiving all money that is due the Village – in fact, real property … model an appropriate leadership model. Audit and approve all claims prior to payment, and ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Fire Safety (2015-MS-1)
… Of the 96 buildings visited, 73 (76 percent) did not have a fire safety plan on file that met the minimum Fire Code requirements. Forty-four (46 percent) did not have an evacuation plan on file that complied with the Fire … Key Recommendations Identify which buildings must have a fire plan and evacuation plan and ensure they have …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… raising more real property taxes than necessary. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Cancer Service Network, Inc.
… payments made for services provided during the period April 1, 2010 through March 31, 2011. Background The Cancer …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedProperty Tax Freeze Credit
… and Finance (Department) were appropriate and processed in accordance with New York State Tax Law. Background The PTF … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in 2014, homeowners must receive the STAR property tax …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditCentral New York Regional Market Authority – Financial Condition (2024M-18)
… the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and … deficit of $97,470 at the end of the 2022-23 fiscal year (FY). The Board and officials did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… that expands the procurement search tools provided in Open Book New York . This new tool lets users perform more … and my office strives to provide the public with in-depth data to keep track of where their tax dollars are … if they are either awarded noncompetitively or paid in whole or in part from state appropriations. The …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsOpinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Oversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… to students who did not pass a course during the school year or at the end of a summer school program, districts are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-school