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Brasher Falls Central School District – Financial Condition (2019M-158)
… expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and … contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Objective Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity … Determine whether the RavenaCoeymansSelkirk Central School Districts District extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityAlbany Water Board – Software Management (2020M-159)
… ] Audit Objective Determine whether software installed on Albany Water Board (AWB) computers and mobile devices is … Determine whether software installed on Albany Water Board AWB computers and mobile devices is …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Hammondsport Central School District – Investment Program (2024M-63)
… bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered alternative legally …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Rushville - Board Oversight and Information Technology (2018M-118)
… General Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer served from June 1 through June 6, 2016 and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … respectively, from 2014 through 2017. Town officials have not developed multiyear financial or capital plans or a … balance policy that establishes the level of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Independent Oversight: OSC's Contract Review Safeguards Public Funds
… is responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the … is responsible for ensuring State and local governments use taxpayer money effectively and efficiently …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… The COVID-19 pandemic abruptly halted tourism in New York City, one of the world’s top tourist and business … traveler destinations, during parts of 2020, resulting in a dramatic falloff in the number of visitors and creating a steep drop in … The COVID19 pandemic abruptly halted tourism in New York City one of the worlds top tourist and business …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73DiNapoli: New York City's Budget Outlook Improves
… and planned cost savings benefited New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education … Despite the short-term improvement to the city’s fiscal outlook and efforts to minimize service impact, the city … report projects overtime could total $2 billion. Outlook Ahead The city should continue to seek efficiencies …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesXIV.5 Employee Award Programs – XIV. Special Procedures
… The purpose of this section is to outline the issues Business Unit personnel should be aware of in planning for … In planning or implementing each type of program, Business Units should also refer to any specific guidelines … a guest of their choice and appropriate agency officials. Business Units may use the meal per diem allowances for a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsState Comptroller DiNapoli Releases Municipal & School Audits
… $73,732, 18 were not in accordance with the board’s fee structure, and 16 were not deposited in a timely manner. … audit of the district’s records was completed 1,045 days late and as of Oct. 31, 2023, audits for 2019 through 2022 … not completed and were already between 1,220 and 124 days late. AUDs were filed as many as 1,257 days late. There was …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year … Comptroller Thomas P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of … the same time the Executive is proposing more funding for road repair and improvements. Local governments own 85% of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsUnified Court System Bulletin No. UCS-247
… 2017 Salary Increase for Bargaining Units 86, 87, 88 and CT, and provide instructions for payments not processed … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 … and Unrepresented employees in Bargaining Units 86, 88 and CT. The Administrative Order of the Chief Administrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87SUNY Bulletin No. SU-164
… exclusively to transmit payments for nonresident alien scholarship recipients directly to the appropriate campus. … room and board) to nonresident aliens must report this scholarship information to the IRS and must withhold taxes where appropriate. These scholarship payments are processed through the NYS payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsSackets Harbor Central School District – Financial Condition (2016M-89)
… Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89City of Niagara Falls – Financial Condition (2017M-170)
… the City’s financial condition for the period January 1, 2015 through June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … averaging $9 million, and fund balance, averaging $2.9 million. By the end of 2017, we project that the City …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170