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State Contract and Payment Actions in July
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until September 4, 2020. At the … Bridge Constructors Inc. for rehabilitation of the I-90 bridge over Fuller Rd. and the I-90 Bridge over Erie Boulevard in Albany County. $5 million …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… annually to stay afloat and avoid impacts to services in the future. “Steps to generate and publicize savings …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051State Comptroller DiNapoli Announces Municipal Audits
… policy, investment policy and code of ethics were in place. The treasurer’s financial records and reports … payroll and time records. While the town has a good system in place, it could be further improved by filing approved … of printing them out only to have paper copies on file in order to save the time and expense of printing. Town of …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planAccounting for Compensated Absences – Updated and Clarified
Accounting for Compensated Absences – Updated and Clarified
https://www.osc.ny.gov/files/local-government/publications/pdf/compensatedabsences.pdfMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… issued receipts for cash collections; 47 deposit request forms totaling $113,667 did not contain required items such … central treasurer did not ensure that 126 check request forms totaling $159,461 had the required items such as club … appropriately complete deposit and check request forms, sign checks as appropriate, maintain independent …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mCost-Saving Ideas: School District Auditing – Audit Committee
… qualifies Candidates should collectively possess knowledge in accounting, auditing, financial reporting and district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… University of New York’s (SUNY) flagship campuses, Buffalo and Stony Brook, did not properly monitor or restrict access … of hazardous materials could jeopardize the health and safety of students and campus communities. SUNY needs to … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersTown of Newfane – Supervisor's Financial Records (2017M-7)
… totaling $3,365 was returned by the bank for insufficient funds but was not relevied and remains unpaid. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over extra-classroom activity … 30, 2013. Background The Salem Central School District is located in Washington County and is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… Systems, manage more than $330 billion in assets for more than 1.7 million current and retired state, city, … to global warming’s unprecedented challenge with a business-as-usual approach,” DiNapoli said. “It’s time for … products produce emissions that contribute to it. But when asked how laws and regulations to prevent climate change …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases Municipal Audits
… (Erie County) The treasurer did not prepare adequate monthly reports. Auditors found the treasurer’s monthly financial reports consisted of a listing of … budget are reasonable. However, the town’s projections for rental income in the hospital fund were not based on amounts …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… disparity in corporate income in the United States for years, with CEO pay rising dramatically while wages for most … pay has been and will continue to be a key factor for how we engage with companies going forward." According to the … in 1978, it was 30-to-1; and in 1965, it was 20-to-1. Many companies' compensation committees use peer group …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… met. We also found: Required Annual Financial Disclosure Statements that are meant to help identify conflicts of … $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key Recommendations Each Board …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … software package. Maintain an up-to-date inventory list of all of the Town’s computer and technology equipment …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Sag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Opinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … to contract) STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW, §64(2-a): A town may enter into an agreement with the owner of a parking …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mFonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … without a reserve fund policy there is a risk that the District may overfund reserves which can result in higher than necessary real property tax levies. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157