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Town of Clifton Park – Information Technology (2020M-162)
… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … in the Town’s response letter. … Determine whether Town of Clifton Park Town officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Submit Request (For a New Advance or Increase to an Existing Advance) A written … by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit via … whether the request is approved or denied. Establish a New Bank Account (For New Advance Requests) After approval, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceOpinion 90-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and, if so, by what procedure and for what term the new trustees would be appointed. For purposes of this …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Andover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … fund balance was within the statutory limit each year. When these funds are added back to the general fund, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145East Aurora Union Free School District - Procurement (2023M-125)
… Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in … action. … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125West Webster Fire District – Financial Management (2023M-23)
… whether the West Webster Fire District (District) Board of Fire Commissioners (Board) effectively managed fund … more taxes than needed to fund operations. We found: As of December 31, 2021, recalculated unrestricted fund balance … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Adopt a written fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund balance is added to the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business Unit becomes aware that an employee’s taxable … prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … not document another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of … did not always document scheduled sessions, particularly when students were habitually absent. Therapists did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight budgets, school … need to make every dollar count,” said DiNapoli. “I commend district officials for their proactive approach and … equivalent or better coverage than the previous plan. When auditors compared the district’s former health insurance …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsOpinion 90-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… sector grew by 42 percent, faster than the 30 percent rate for total private sector employment. Establishments and total … businesses. In 2018 (the latest year for which data are available), the sector included 88,800 single-person … individuals). Organizations receiving loans were required to indicate the number of jobs they expected to …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… HCR is obtaining federal reimbursements on time and in a manner that recovers all eligible costs. This audit … by the COVID-19 pandemic. HCR received about $9.5 billion in federal funding, including about $78.9 million through the … Act, for the three programs, as follows: $2.6 billion in standard HCV funds with an additional $31.7 million in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… support to show they were for a valid School purpose . When credit card charges are not reviewed in a timely manner … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s necessity or the School-related purpose of the charge . For example, charges totaling $22,276 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … board’s oversight over the village’s financial operations. When auditors revisited the village in August 2020 to review …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Financial Statements and Supplementary Information
… Report 2024 Annual Comprehensive Financial Report 2023 Annual Comprehensive Financial Report 2022 Annual … Information March 31, 2024 Financial Statement March 31, 2023 Financial Statement March 31, 2022 Financial Statement … Amounts 2024 Employer Allocations and Pension Amounts 2023 Employer Allocations and Pension Amounts 2022 Employer …
https://www.osc.ny.gov/retirement/resources/financial-statements-and-supplementary-informationDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ Finger Lakes … Service Office (DDSO) skirted state procurement laws for more than 1,400 purchases worth more than $1 million, … advantage in obtaining the state’s business and overpaid for hundreds of household items, according to an audit …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyState Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… we’ve received critical aid from the federal government when we need it most. “This aid plugs massive budget holes …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-plan