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Odessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… audit was to determine if the Board of Directors applied a uniform system for project approval and monitored approved … projects did not include a cost-benefit analysis. Project documents, such as signed leases, and one project application were not on file. Officials did not adequately monitor projects to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… period July 1, 2011 through June 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the … Floral ParkBellerose Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementSUNY Bulletin No. SU-183
… Purpose To provide instructions to agencies for processing United University Professions (UUP) Discretionary Salary … To provide instructions to agencies for processing United University Professions UUP Discretionary Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseAfton Central School District – Fund Balance Management (2023M-18)
… [read complete report – pdf] Audit Objective Determine whether … cost-benefit analysis and evaluate the financial impact of debt issuance versus using surplus fund balance on District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and examine IT … approximately $1.1 million. Key Findings The Executive Secretary provided inaccurate and unsubstantiated information …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyEast Hampton Housing Authority – Board Oversight (2017M-33)
… January 1, 2015 through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Opinion 94-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … The lease may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to … building code or other similar requirements. This is in reply to your letter concerning a proposed lease of fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… Comptroller Thomas P. DiNapoli examined issues related to broadband availability, access and affordability across New York City’s neighborhoods and … state and federal leaders should focus on measures to improve accessibility for those with the lowest incomes.” …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycAndover Central School District - Financial Management (2018M-145)
… the 4 percent limit each year by 12 to 14 percentage points. Reserve funds are generally not being used as …
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)
… by GML Section 104-b. District officials generally agreed with our recommendations and indicated that they have …
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)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… This may occur if a Business Unit did not process an expense report with the correct expense type or taxable value, resulting in an inaccurate … sections of this Chapter: Section 4.C - Travel Mileage Rates Section 6 - Potential Tax Consequences of Assigning an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementState Comptroller DiNapoli Releases School District Audits
… As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT … of $4,940 and one employee being underpaid $731. Leave time was not always accrued in accordance with contract or CBA provisions, which …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Human Resource Practices
… Resource Department (HR) manages and supports resources for Upstate’s workforce across four colleges, a research … and procedures help ensure applicants are qualified for employment and employees receive appropriate … Policies and procedures also provide guidance for ensuring the safety and security of staff, students, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesOpinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (authority to invest in Treasury Bills under "Treasury Direct" program) GENERAL … Concerning the propriety of investing village funds in short term United States …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: Tax Cap at Two Percent for 2019
… with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, according to State … fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent. For a list of allowable levy growth … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… health insurance coverage and pursued a lower cost alternative. This evaluation allowed the district to find a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs