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Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … of unassigned, committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Lyme Central School District – Financial Condition (2016M-383)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Opinion 94-31
… AGREEMENTS -- Vacations (annual cash payment in lieu of) PUBLIC OFFICERS AND EMPLOYEES -- Vacations (annual cash … accrued during that year. Collective bargaining between public employers and employees is authorized by article 14 of … a statute or decisional law, or in restrictive public policy, such as that embodied by certain "statutory …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
… complete report - pdf ] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … appropriations by a total of approximately $11.6 million from 2016-17 through 2018-19 and annually appropriated an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments … Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an E felony. As part of her plea agreement, Sheppard resigned her clerk’s job and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District and the Wayne Central School District . “In an era of limited resources and increased accountability, … employees’ leave was not properly approved and documented on the time records or the central leave record. Lewiston …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits and Examinations
… Reimbursable Cost Manual (2016-S-81) During the 2013-14 school year, Spotted Zebra provided three SED-funded, … preschool special education programs to 43 children from school districts located in Albany, Columbia, Rensselaer, and … costs. For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsReporting of Billboard Income
… Our audit period included RPIEs due September 1st of 2009 and 2010 and used to compute tax assessments for the 2010-11 and 2011-12 City tax years. Background Finance's Property …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… Networks that are connected to the Internet are physically connected to unknown networks and their users all over the world. While such connections … of IT systems and electronic data to access and attacks from unauthorized individuals. Firewalls Firewalls are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionLansing Central School District – Financial Management (2015M-256)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … balance increased by more than $1 million from 2012-13 to 2014-15 and unassigned fund balance exceeded the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256New York City Construction Industry Booming
… The construction industry in New York state has set employment records for four consecutive years with New York City accounting for half of the state’s construction …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingState Comptroller DiNapoli Releases Municipal & School Audits
… determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the general fund, resulting in operating surpluses totaling $669,365 during fiscal years …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1952
… Maintenance Allowance. Affected Employees Employees in certain Professional, Scientific, and Technical Service … Agency Actions Determining Payment Amount Agencies must average the employee’s work percent on the ratification date … in calculating the uniform payment amount. The percent average is then multiplied by $500 to determine the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedNational School Lunch, Breakfast Programs – Federal Funding and New York
… (see Figure 1), with the City’s Department of Education (DOE) receiving more than 99 percent of funds. Impact In FY … $ 569.7 Note: Numbers may not add due to rounding Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – NYC Department of Education Average Breakfasts and Lunches …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State … mother's account, failed to notify the State retirement fund of the pensioner's passing, and continued to … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemEDSS - Contract Reporter Exemption Request Help
… with an asterisk, and you will not be allowed to continue in the EDSS application until those fields are complete. For … ID field and then list the vendors and their Vendor IDs in the justification, or attach the Vendor Award list. Why does it say "New" in the SFS CRERID field? The system says NEW because this …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpOpinion 2001-9
… abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Selected Aspects of Subway Station Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Selected Aspects of Subway … 2016-S-11 ), issued June 15, 2017. About the Program New York City Transit (Transit) is responsible for providing … 27, 2019, NCs are grouped into five categories based on severity and amount of time to address them, ranging from …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followTown of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … The Town of Harmony is located in Chautauqua County and is governed by an elected five-member Town Board. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Cayuga County – Court and Trust Funds (2024-C&T-5)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the … court and trust register is maintained as required by law. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5