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Fairport Central School District - Payroll and Employee Benefits (2023-118)
… retirement payments are disbursed in accordance with the CBA. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… training completion records are unreliable, officials have no assurance all individuals required to complete the … officials generally agreed with our recommendations and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Schroon Lake Central School District - Claims Auditing (2019M-97)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements … whether claims were supported by adequate documentation for appropriate purposes and audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Town of Moriah - Cash Management (2019M-169)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue would have increased by $80,688 …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Village of Greenwich - Cash Management (2019M-230)
… Determine whether Village officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested available … institution with higher available interest rates, interest earnings could have been increased by approximately $42,200 …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Averill Park Central School District - Payroll (2018M-255)
… salaries and wages were accurately paid. Key Findings District officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not always certifying payrolls prior to … his review date. Continue to use payroll change reports. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Town of Queensbury - Information Technology (2018M-224)
… officials have not: Implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Comptroller DiNapoli Releases School Audits
… and the Yorkshire-Pioneer Central School District . “In an era of limited resources and increased accountability, … additional fund balance to finance operations. In addition, the unemployment reserve is overfunded. … exceeding statutory limits by almost $1.7 million. In addition, the district’s tax certiorari reserve appears to …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to enforce past due amounts from offenders and locate crime victims to whom restitution is owed. Town of Maryland – …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and the Wayne County Water and Sewer Authority . "In today's fiscal climate, budget transparency and … were followed. The former director hired an employee in violation of Broome County Civil Service requirements at a … statements, direct deposit listings or cancelled checks. In addition, all employees did not complete detailed time …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… in State contracts. Preparing and maintaining an updated directory of certified MWBEs. As of April 2014, DED had … name and address were still listed in the Division’s directory in 2014. State agencies and public authorities must …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programOpinion 94-28
… COUNTY LAW, §250 et seq.; GENERAL MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's … was undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… tenant and applicant treatment, and high vacancy rates in public housing, according to New York State Comptroller … to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and … housing to this community." The authority, located in the city of Tonawanda in Erie County, manages a 257-unit …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… State’s affordable housing agency, Homes and Community Renewal (HCR), is falling short in its oversight of several … sometimes for years,” said DiNapoli. “Homes and Community Renewal needs to improve its oversight of conditions at … is supervised by HCR’s Division of Housing and Community Renewal (DHCR). Mitchell-Lama developments are owned by …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… is strong and shows no signs of slowing. Still, Mayor de Blasio and the city’s budget team deserve credit for …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearCUNY Bulletin No. CU-686
… Officer (full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from December 1 to May … deposit advice Undeliverable Checks When a valid payroll check is undeliverable due to the agency’s inability to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactiveTitle I Grants to Local Educational Agencies – Federal Funding and New York
… funding to Local Educational Agencies (LEAs) — public school districts, charter schools, and Special Act districts … and the cost of education in each state. Within a school district (like DOE), Title I funds are targeted to … are eligible to apply to use Title I funds to operate school-wide programs. The funds are otherwise targeted for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesCUNY Bulletin No. CU-802
… purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) December 2024 Uniform Allowance Payment for Security Titles. Affected Employees: CUNY Campus Security … Brotherhood of Teamsters, Local 237, provides for uniform allowance payment of eligible employees. Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-802-cuny-december-2024-uniform-allowance-payment-securityEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… Agency (ECIDA) Board of Directors (Board) properly approve and monitor projects that were provided financial assistance? … to advance the job opportunities, economic welfare, health and general prosperity of the people of New York State. IDAs … tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to encourage various …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli: New York State Gets 91 Cents for Every Dollar Sent to Washington
… For every dollar New York sends to Washington D.C., it … and the continuing imbalance raises questions about equity for New Yorkers. Our Congressional delegation has pushed hard … budget deficit of $680 billion. That same year, the latest for which detailed figures are available, New York state …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-new-york-state-gets-91-cents-every-dollar-sent-washington