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Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … four objectives of a comprehensive investment program - legality, safety, liquidity and yield. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Southern Cayuga Central School District – Financial Management (2015M-224)
… The District’s multiyear financial plan does not address its debt share or declining enrollment. Key … efficiencies. Develop and adopt a multiyear financial and capital plan that address the District’s increasing debt, use and funding of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s … be hired and have contact with students prior to receiving fingerprint clearances and allowed independent contractors to … services to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing … of Cooperative Educational Services (BOCES) is a public entity serving 22 component school districts, which combined … 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259North Rose-Wolcott Central School District – Financial Management (2016M-22)
… have not developed formal, written multiyear financial or capital plans. Key Recommendations Adopt a comprehensive … appropriate adjustments to address any ongoing economic or environmental factors. … North RoseWolcott Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit claims. Key Recommendations Segregate payroll duties or implement compensating controls such as increased … and deliberate audit of all claims, either by the Board or by establishing an Office of the Auditor to fulfill the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… of our audit was to review the Village’s police payroll and water operations for the period June 1, 2012 through July 16, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total $707,870. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Hauppauge Union Free School District – Leave Accruals (2022M-150)
… accruals. Key Findings District officials did not properly account for leave accruals for 19 of the 49 employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Town of Lewis – Highway Purchases (2014M-103)
… Superintendent followed the Town’s procurement policy or competitive bid statutes. Not all purchases contained … payment of claims only after the receipt of goods or services and only when claims contain adequate supporting …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Lansing Fire District – Investment Program (2023M-62)
… totaling approximately $9,000 from the District’s savings account, which had an average daily balance of approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Berkshire – Board Oversight (2023M-122)
… supporting documentation for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate … Recommendations Segregate non-payroll disbursement duties or implement adequate compensating controls. Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122DiNapoli Announces Scheduled Sale of $543 Million State of New York General Obligation Bonds
… the Series 2023A, 2023B and 2023D bonds. Market conditions permitting, the state expects to sell $83.4 million or more …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-scheduled-sale-543-million-state-new-york-general-obligation-bondsState Audit Shows Need to Improve Response to Noise Complaints in NYC
… The growing number of noise complaints related to nightlife establishments in New York City highlights the … such as the SLA. However, NYPD officials could only document actions related to eight of the 22 clubs. DiNapoli's … taken by police officers, or the records are unclear as to how their actions addressed the complaints. DiNapoli …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycDiNapoli: Technology Changing How Local Governments Serve Residents
… and allow taxpayers to make payments, according to a report released today by State Comptroller Thomas P. … of its Smart City Project. “New technologies are reshaping how local government services are delivered. Local officials … to be easy and convenient,” DiNapoli said. “Officials can use smart technology to trim costs, hold the line on …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsState Agencies Bulletin No. 1256
… the investments in their accounts throughout their careers, thus each participant needs to select available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1256-new-tier-vi-voluntary-defined-contribution-retirement-programOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… The state’s Office of Mental Health (OMH) needs to do a better job of overseeing court-ordered treatment for individuals under Kendra’s Law to ensure that needed … to improve the administration of Kendra’s Law at a time when we’re facing a serious mental health crisis.” …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawDiNapoli: Homeless New Yorkers Relying on CityFHEPS Face Significant Delays for Permanent Housing
… Inadequate oversight of a New York City rental assistance program is leading to significant delays in finding permanent housing … found the New York City Department of Social Services (DSS) is not properly managing the City Fighting Homelessness …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-homeless-new-yorkers-relying-cityfheps-face-significant-delays-permanent-housingXVI.3.E The Reporting Entity – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its … to disclose in the notes to the financial statements the nature of its accountability for related organizations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… Arlington Terrace/North Shore on Staten Island and York Hill in Manhattan. Hazardous or Unsafe Conditions Found … building façade conditions were also observed. York Hill: Mold, water leaks and rusting were found in apartments … HPD and several Mitchell-Lama developments, including York Hill in my district,” State Senator Liz Krueger said. “The …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexes