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Comptroller DiNapoli Releases Municipal Audits
… Public Library , Cambria Housing Authority and the Oneida County Department of Social Services . “In today’s fiscal climate, budget … Albany Public Library – Leave Accruals (Albany County) There is no procedure in place to verify that leave … Public Library Cambria Housing Authority and the Oneida County Department of Social Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 919
To describe changes that are required to apply the proper taxation for employees who are receiving a retroactive military stipend increase but are no longer rec
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOrange County Community College – Information Technology and Financial Activities (2017M-111)
… of Audit The purpose of our audit was to examine the College’s controls over information technology (IT) and … December 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialNYS Common Retirement Fund Announces First Quarter Results
… and well-positioned for the future with a smart, long-term investment strategy." The Fund's estimated value … mortgages (21.7 percent), private equity (7.5 percent), real estate (6.4 percent), absolute return strategies (3.6 …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsDepartment of Transportation Bulletin No. DOT-20
… Purpose To provide agency procedures for processing payments. Affected Employees CSEA employees in … York and the Civil Service Employees Association provides for Call Out Bonus Pay for eligible employees. The Winter Maintenance season is from … To provide agency procedures for processing payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceState Comptroller DiNapoli Releases School Audits
… his office completed audits of Global Concepts Charter School , Sherrill City School District and the Solvay Union Free School District . "In an era of limited resources and … his office completed audits of Global Concepts Charter School Sherrill City School District and the Solvay Union …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Hempstead Union Free School District – Management of District Resources (2014M-253)
… 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were approximately $4.1 million. … than $10,200. We also reviewed the 2012-13 fiscal year FTE report prepared by School officials and found that the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… controls should be considered. The policy does not define how many credit card accounts may be established, limit the … with respect to card use. Ensure that credit card accounts do not allow cash advances. Give strong consideration to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsUtica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … source and continue to evaluate and explore ways to cut costs and/or increase revenues. Ensure adequate fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… than the allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In … officials were not following the policy. The unemployment insurance reserve was funded at an excessive level that was … and when reserves will be used. Review the unemployment insurance reserve and determine if the amount reserved is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… of the court’s fees for years,” DiNapoli said. “This was a crime that was easily prevented. Checks and balances are a … with the disposition as the Town of Ellery is going to be made whole and Ms. Thompson will be a convicted felon, … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesReal Estate Portfolio
… all of its property holdings. Specifically, the Authority's property reports significantly understate its holdings. The Authority has not established a current market value for its property holdings. The Authority does … Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioTown of Barrington – Financial Management (2017M-103)
… public inspection during reasonable times as required by law. Key Recommendations Use excess fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Pittsfield – Disbursements (2013M-82)
… the Board approved the pay rates of the three transfer station employees, who were paid a gross amount of $17,370 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127State Comptroller DiNapoli Releases School District Audits
… They also did not issue requests for proposals for six of 10 professional services providers that were paid $416,367. … 2019, recalculated surplus fund balance totaled almost $1.7 million and was 10.7 percent of 2018-19 expenditures. In addition, the board …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6City of Yonkers – Budget Review (B21-6-8)
… using debt. Implement additional changes in procedures to reduce firefighting overtime expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8