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Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161State Comptroller DiNapoli Statement on MTA 2023 Budget
… funding or MTA actions. Using as-yet unspecified means to close the budget gap allows the MTA to put off answering tough questions until its February … directly with the public on the impact these measures will have on straphangers and commuters and on its budget. We need …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … approximately $3.3 million. Key Finding The School did not have sufficient Board-approved policies and procedures over …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTransportation – 2023 Financial Condition Report
… more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 2.6 percent in 2022. In 2022, 57.9 … a 1.1 percentage increase since 2021. Bridge Conditions Have Improved Since 2018, But Are Worse Than in Other States …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Customer Contract, Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As … the contract that the grant award and project are linked to is set to ACTIVE status, the billing process is initiated. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewTown of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is … 2010, to June 22, 2012. Key Findings The current Justices have developed adequate internal controls over the Court’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129New Hartford Central School District – Payroll (2021M-149)
… accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board … However, there are opportunities for District officials to strengthen internal controls over payroll. Officials did … District officials agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149State Agencies Bulletin No. 1874
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 SSU … Uniform Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay or Leave of … nearest dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … applied. Auditors found that some district employees have been accruing comp time during normal work hours. … Payments (Schenectady County) District officials have established adequate internal controls over separation …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1963
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 SSU … Uniform Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay, or Leave of … the nearest dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… municipalities identified as experiencing fiscal stress to be reimbursed by the state Financial Restructuring Board … a long-term view of the impact that spending decisions have on their finances. “Through our audits and fiscal … financial planning into their budgeting process. “I want to thank the Governor Andrew Cuomo for recognizing the …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningConnetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … consistently appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the … reserves through the annual budget process, which would have been more transparent to taxpayers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and claims … amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of June 30, 2013. District officials have not developed a multiyear financial plan. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two … providers for ambulatory surgery services provided to New York State Medicaid recipients. For the period from … million in actual and potential Medicaid overpayments to out-of-state providers for such ambulatory surgery …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followChautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … Provide adequate oversight of the investment program to ensure that all investments are made in the County’s best …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Westchester County - Financial Condition (2018M-151)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit … during the audit period, from $180.2 million in 2013 to $83.7 million in 2017. A debt service obligation of $159.8 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151East Quogue Union Free School District – IT Asset Management (S9-22-8)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Brushton-Moira Central School District – Tuition Billing (2023M-158)
… of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … Town officials agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80