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Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… [read complete report - pdf] Audit Objective Determine whether eligible … accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Reporting of Billboard Income
… with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New … 2010-11 and 2011-12 City tax years. Background Finance's Property Division (Division) is responsible to ensure that all real property in New York City (City) is valued fairly, accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Capital … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… for recipients who were reported as discharged from a hospital, but then admitted to a different hospital within 24 hours of the reported discharge (which …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsDivision of Housing and Community Renewal Bulletin No. DH-69
… at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/14 … employee first meets the five year continuous service at Job Rate criteria in October 2014, the employee becomes … Rate of the lower graded position and whose salary upon application of the April 2014 or October 2014 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationOpinion 2002-2
… (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) … which he has including statutory and even constitutional rights unless such waiver would violate public policy" ( … 218, 122 NYS 2d 485, 487, affirmed 306 NY 625), such as rights relating to retirement benefits (see, e.g., Rosen , …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0DiNapoli: City of Troy's Finances in Precarious Position
… steps to remedy the multitude of problems identified in the audit. Auditors noted recent combined operating deficits in the city’s general, water and sewer funds have approached … that addresses the findings and recommendations contained in our audit. While Mayor Madden is new to his position, he …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… today released a review of recent federal data about how the pandemic negatively affected student performance in … today released a review of recent federal data about how the pandemic negatively affected student performance in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalState Comptroller DiNapoli Releases Audits
… Residential Services (2020-S-49) OASAS is responsible for certifying residential services and issuing operating certificates. A program’s eligibility for certification is contingent on … and that necessary steps were taken to address remediation when high levels were detected. While the division’s controls …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… [read complete report - pdf] Audit Objective Determine whether retiree … recorded and deposited. We reviewed contributions for 40 retirees, totaling $33,139, and noted minor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… [read complete report - pdf] Audit Objective Determine if Company officials … The Board should develop and adopt policies and procedures for fundraising activities. Company officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesMcLean Fire District - Financial Operations (2017M-296)
… if the Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not ensure … The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Buffalo United Charter School - Financial Management (2018M-197)
… Determine whether the Board ensured School funds are used in the most effective and economical manner. Key Findings The … how they are used. Key Recommendations Negotiate changes in the terms of the management agreement with NHA to gain … of any management agreement to ensure it is reasonable and in the School’s best interest. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… permits issued and three pressnumbered receipts were missing from the receipt books. Key Recommendations Ensure that cash collections are …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… [read complete report - pdf] Audit Objective Determine whether the Board and … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Dayton - Supervisor's Records and Reports (2019M-189)
… [read complete report - pdf] Audit Objective Determine whether the Town … receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… the Authority’s internal controls over cash receipts for the period January 1, 2015 through August 17, 2016. … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Village of Victory – Audit Follow Up (2010M-35-F)
… our recommendations in the audit report released in August 2010. Background The Village of Victory is located in …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately … Determine whether District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Nyack Union Free School District – Network User Accounts (2021M-113)
… [ read complete report - pdf ] Audit Objective Determine whether Nyack Union … computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113