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State Comptroller DiNapoli Releases Municipal & School Audits
… procedures to detect and prevent duplicate payments from occurring; or conduct or ensure an annual audit of the … $2.7 million were not submitted to SED, as required. In addition, six change orders totaling $155,173 were … and officials did not effectively manage fund balance. From 2020 through 2022, restricted fund balance declined by …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Sachem Central School District – Fund Balance (2017M-151)
… Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The District, which is governed by an … year totaled approximately $306.4 million. Key Findings From 2011-12 through 2014-15, total fund balance decreased by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Cattaraugus County – Court and Trust Funds (2014M-85)
… pursuant to court orders commonly involve surplus moneys from foreclosures and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person … Key Recommendations There were no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 … However, it has relied heavily on unexpended fund balance from prior years as a financing source for annual budgets, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Town of Pawling – Procurement (2021M-17)
… detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service providers paid $342,770 of the 10 … Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Ellenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established written procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Town of Eagle – Wind Power Revenues (2014M-125)
… April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately 1,200 residents. The … Key Recommendations Ensure that all payments received from the renewal energy company are accurate and in accordance with applicable agreements. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Niagara Charter School - Information Technology (2018M-172)
… PPSI was not classified and monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and Village officials did not develop realistic budgets. From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28CUNY Bulletin No. CU-751
… Employees: Employees represented by the IBEW, Local 3 in Bargaining Unit T4 are affected. Background: The memorandum dated October 25, 2022, from IBEW, Local 3 and City University Office of Labor … dues increases. Effective Dates: Changes will be effective in paychecks dated January 12, 2023. OSC Actions: At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2015, Lifeline reported approximately $9.8 million in reimbursable costs for the SED preschool cost-based … in excess staffing costs. The excess costs resulted from Lifeline exceeding the approved staff-to-student ratios … To SED: Review the recommended disallowances resulting from our audit and make the appropriate adjustments to …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualOffice of the State Comptroller Response to Report Issued Today by the Department of Financial Services
… lowering the hedge fund allocation to 2 percent of assets from 3 percent and paying below average fees. In fact, the Fund has not put money into a hedge fund in well over a year. Unfortunately, the Department of …
https://www.osc.ny.gov/press/releases/2016/10/office-state-comptroller-response-report-issued-today-department-financial-servicesTown of Sand Lake – Justice Court (2015M-121)
… 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … audit period, the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not … Ensure that all deposits are made no later than 72 hours from the day of receipt. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Saranac - Cash Management (2019M-32)
… minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a … Periodically request proposals for banking services from multiple financial institutions to maximize the return …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32DiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
… over 296,000 people, paying wages of around $26.5 billion in 2023, but the sector still has over 13,000 fewer jobs … fell by just over 22,000 jobs through 2021, a 7.1% drop from 2019. As of 2023, there were 13,090 fewer jobs than … programs had an economic impact of nearly $3.2 billion from 2019 to 2022. Analysis Economic Policy and Insights: …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsNew York City Construction Industry Booming
… The construction industry in New York state has set employment records for four … York’s construction industry is booming,” DiNapoli said. “In 2018, the construction industry was nearly 11 percent … to working with him to ensure the building industry in New York continues to thrive.” In 2018, New York had the …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingComptroller DiNapoli Releases Municipal Audits
… Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , Saratoga , Ulster and Washington . “In today’s fiscal climate, budget transparency and … to approval for payment during fiscal years 2012 and 2013. In addition, the board did not conduct an annual audit of the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-29
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village … property rather than an outright sale of its land. This is in reply to your letter in which you ask whether, in furtherance of an agreement …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 93-33
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation (use of … may publish notice of the school district's annual meeting in the newspaper. A school district, however, may not pay a claim for publication of a notice in a publication which is not entered as second-class matter, …
https://www.osc.ny.gov/legal-opinions/opinion-93-33