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State Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… contract FOIL requests, bid protest decisions and commonly req …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21New Suffolk Common School District – Selected Financial Operations (2013M-197)
… period July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of … New Suffolk Common School District Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHerkimer County – Court and Trust Funds (2023-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Community College Safety Reporting (2015-MS-2)
… , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our audit was to assess community … Act requires all public and private colleges participating in Federal Title IV student financial aid programs to … statements and reporting requirements in the college’s ASR to comply with the annual security reporting …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… inventory records for consumables such as fuel and auto parts were not adequate. Because of the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has … Financial Condition of New York State Regional OffTrack Betting Corporations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Village of Herrings – Financial Operations and Sale of Land (2013M-41)
Village of Herrings Financial Operations and Sale of Land 2013M41
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … records to detail real property tax and water rent billings and collections. Deposits were not made timely in …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… $55,900, or 50 percent of its budget. This significant variance was partially offset by general fund revenues, which …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Greenwich – Justice Court Operations (2014M-023)
Village of Greenwich Justice Court Operations 2014M023
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Ballston – Water Fund Financial Operations (2012M-258)
… Background The Town of Ballston is located in Saratoga County and has a population of approximately 8,000. The Town Board is the legislative body responsible for managing Town operations. For fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Use the unexpended surplus fund balance in the water district fund in a manner that benefits district taxpayers. The Board should review budget-to-actual …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231State Agencies Bulletin No. 1674
… Purpose To provide agencies with the 2018 calendar year-end procedures for taxable travel reimbursement … To provide agencies with the 2018 calendar yearend procedures for taxable travel reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsCUNY Bulletin No. CU-503
… Purpose To provide agency instructions for processing the June 2015 Uniform Allowance Payment. Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the eligibility criteria Background Section 11, Article III …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-503-june-2015-uniform-allowance-paymentCUNY Bulletin No. CU-456
… provide instructions for payment of the CUNY ECP Vacation Exchange Program. Affected Employees ECP employees who meet … provides for Executive Compensation (ECP) staff members to exchange up to five (5) days accrued leave for an equivalent … and Payment Information The 2012 CUNY ECP Vacation Exchange payment is calculated based on the employees annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-456-cuny-executive-compensation-programecp-vacation-exchangeCUNY Bulletin No. CU-489
… Purpose To provide agency instructions for processing the June 2014 Uniform Allowance Payment. Affected Employees Employees in the City University of New York (CUNY) campus security titles who meet the eligibility criteria Background Section 11, Article III …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-489-june-2014-uniform-allowance-payment