Search
DiNapoli Releases Annual IDA Report
… by State Comptroller Thomas P. DiNapoli. While reported project values have risen, the number of projects has … highest total revenues ($6.7 million), followed by Genesee County IDA ($5.7 million), Chautauqua County IDA ($4.8 million) and Chemung County IDA ($4 …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… is governed by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Child and Dependent Care Credit
… specific information about the contents of these files with the Department, including the existence and dollar …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
… limit, so that the District is prepared for unexpected expenses or revenue shortfalls. Work to reduce the deficit in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… $5 million. Key Finding The Board did not ensure that it appropriately identified and evaluated available options … behalf was not transparent, and we question whether it was an arm’s length transaction. The Board selected an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2000-6
… v City of Poughkeepsie , 158 AD2d 140, 558 NYS2d 667, appeal denied 76 NY2d 714, 564 NYS2d 717, appeal dismissed 80 NY2d 891, 587 NYS2d 901), 3 we have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Oversight of Transportation Services and Expenses (2021-S-1) 180-Day Response
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1-response.pdfAlfred State College of Technology - Selected Travel Expenses (2012-S-142)
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s142.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Aspects of Travel Expenses (2013-S-79), 90-Day Response
To determine whether travel expenses incurred by the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s79-response.pdfDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… said. “He has aggressively pursued fraud and waste in county operations and understands that strong fiscal … Auerbach was first elected Ulster County Comptroller in 2009. He is the county’s chief auditing officer and … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… and reported and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. … The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is … President, Treasurer and Secretary. Company expenses for January 1, 2012 to October 8, 2013 included the following …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualRainbow Rhymes Learning Center (Follow-Up)
… supported. We found that Rainbow claimed $473,815 in expenses that were either not adequately supported, not …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management … under SUNY authorization and provides education to approximately 670 students. The School’s total … for certain costs and allows one party − the CMO − to train the Directors of Operations, who are responsible for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTown of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction … auditors can successfully contact Voucher Authorizers: Online agencies must ensure their Voucher Authorizers’ email … There will be a higher likelihood of returns if agencies do not respond to requests within 24 hours. Also, a delayed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions