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South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and did not adopt or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Sanford – Claims Audit Process (2021M-189)
… have saved $5,010 in fuel costs if they had used the State contract pricing option. Key Recommendations Audit and …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Worcester – Claims Audit (2022M-145)
… report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited … and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims totaling $601,662 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Owasco – Financial Management and Procurement (2021M-70)
… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements for the services provided. Properly procure playground …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Naples Central School District – Online Banking (2015M-143)
… to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $19.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143DiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… Local sales tax collections of $14.9 billion grew by $739 million in 2013, an increase of 5.2 percent from 2012, according to a report issued today … P. DiNapoli. The increase outpaced annual growth rates of 3.3 percent in 2012 and 5 percent in 2011, as well as the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… expectations related to climate risks, diversity, equity and inclusion (DEI), workforce management, and ensuring a robust governance framework to promote high … announced the Fund has updated its proxy voting guidelines and released its 2023 Stewardship Report. “Companies that …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… purpose include: Gifts and donations to private entities in violation of the New York State Constitution, Article … if sufficient budgetary appropriations are not available. In many cases, the availability of appropriations is verified … of the purchase order or the accounts payable software. In other units (especially small units), it may be necessary …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… purchase all fuel from the vendor providing the best total price. Establish a comprehensive vehicle fleet policy. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Signal Maintenance, Inspection, and Testing (Follow-Up)
… subdivisions, including Electrical, which is responsible for Power and Signals. Subway track is divided into sections for maintenance purposes. As of January 15, 2020, Subways … NYCT employs Signal Maintainers, who are responsible for the maintenance, inspection, and testing (MIT) of the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… she was sentenced to 2 to 6 years in state prison by Supreme Court Judge Roger D. McDonough in Albany County Court. Cizik … period between June 30, 1997 and October 30, 2009. The case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionTaxes – 2022 Financial Condition Report
… the economic recovery as well as temporary tax rate increases included in the SFY 2021-22 Enacted Budget. … by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate … rely more heavily on sales and user taxes. Tax Burden Increases The combined federal, State, and local tax burden …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… pre-pandemic jobs, lagging the national job recovery rate for the sector of 96.4%. Broadway reopened in September 2021 … slow to come back. Attendance exceeded pre-pandemic levels for the first time in January of 2023, but has since remained … sector lost 46% of its jobs compared to only 22% for the private sector, as New York State paused nonessential …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsIntroduction – Federal Funding and New York
… “New Yorkers rely on federal funding for everything from paving the highways they drive on to work … City A Review of Categorical Grants Temporary Assistance for Needy Families Child Care and Development Block Grant …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionMessage from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding … the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerChautauqua County – Investments and Payroll (2016M-147)
… our audit were to review the County’s investment program and salaries and fringe benefit payments for the period January 1, 2013 … County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… agency's responsibility to ensure adequate competition for all competitive grants. As with any procurement, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Town of Franklinville – Procurement (2024M-56)
… report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town … and former Town Supervisor (former supervisor), who served as the Town’s chief financial officer, were not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Wallace Fire District – Board Oversight (2024M-126)
… and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126