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Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… controls over payroll and the claims audit process for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for the general, water and sewer funds. Key Findings Payroll …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Cambridge – Payroll (2015M-74)
… established effective internal controls over payroll for the period June 1, 2013 through December 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.28 … Board did not establish, document and approve pay rates for all employees, and some employees did not receive the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 13, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Mill Neck – Financial Management (2014M-358)
… 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Westfield – Water and Sewer Operations (2014M-209)
… was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. Background … four Trustees and a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 … all unpaid accounts. The Village did not charge penalties for late payment of water and sewer rents and did not adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… appointed by the County Legislature and responsible for JCIDA’s general management and financial and operational … (CEO) and Chief Financial Officer (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with fees charged for processing applications and for administering financial …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fState Comptroller DiNapoli Releases School Audit
… not determine whether all money collected was accounted for, properly remitted and deposited. Other than minor … exceptions, disbursements were properly supported and for legitimate purposes; however, ECA deposits were not … of ECA activities is meant to be a learning experience for student club members. By not properly managing ECA …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditOpinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Spa Public Library , Bovina Fire District , Brighton … is being spent appropriately and effectively.” Ballston Spa Public Library – Donations and Circulation Desk (Saratoga … DiNapoli announced completed audits of the Ballston Spa Pub Lib Bovina FD Brighton Memorial Library Vill of Cape …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- Finances … LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate … of monies from a "capital reserve fund" established by a school district public library is subject to referendum. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: New York City Job Growth Continues to Set Records
… P. DiNapoli. “New York City’s unemployment rate is at a historic low and job growth over the past decade has been … report found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared to 15.3 percent for the … recession. Despite accounting for less than 5 percent of private sector employment, the securities industry has the …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsCollege Readiness (Follow-Up)
… four recommendations included in our initial audit report, College Readiness (Report 2021-N-1 ). About the Program … require education beyond a high school diploma—a college degree or advanced certificate represents entry to … half of all students who complete high school and go to college require remedial courses and nearly half never …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followMedicaid Program – Oversight of Health Homes
… Program implementation, a Health Home is the central point for directing patient-centered care and is accountable for reducing unnecessary health care costs. A Health Home is … administers New York’s Medicaid program and is responsible for overseeing the Program and ensuring Health Home providers …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … the intended cost savings identified in the MRT proposal can be achieved given current MCO reporting practices. Assess the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… (MTA) Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation (ACE) review process and … on ACE. Each agency has the flexibility to create its own policies and procedures, which must adhere to the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemHeat and Hot Water Complaints
… the Program Residential building owners must ensure that apartments in their buildings are safe and well-maintained, … an inspection. When an inspection confirms that the owner is not providing the required heat and/or hot water, HPD issues a notice of violation to the building owner, and can pursue progressive civil penalties against the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCitywide Payment Services and Standards – Controls Over Payments
… York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched … New York City Department of Finance DOF Citywide Payments Services and Standards CPSS unit has controls in place to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-payments