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State Comptroller DiNapoli Releases Audits
… (Preschool Special Education Audit Initiative) – Williamsburg Infant & Early Childhood Development Center, … – Compliance with the Reimbursable Cost Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit … 3 and 5 years. For the 3 fiscal years ended June 30, 2019, Williamsburg reported approximately $11 million in …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsCity of Yonkers – Budget Review (B23-6-6)
… estimates are not realized. The City plans to borrow up to $15 million for tax certiorari settlements in the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
… The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety … The County’s budgeted expenditures totaled $411 million in 2012. The County is governed by a 25-member County … to improve and maintain bridge ratings. We tested the flags issued during the last five years of our audit period …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … process by monitoring the use of his signature stamp and the work performed by individuals who performed … the Executive Director’s monitors the use of his signature stamp. Segregate incompatible financial duties so that no one …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252City of Yonkers – Budget Review (B22-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… two recommendations included in our initial audit report, Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). Background The Universal Pre-Kindergarten (UPK) program provides … two recommendations included in our initial audit report Universal PreKindergarten Program Monitoring of Health and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followCompliance With Special Education Requirements – Evaluations (Follow-Up)
… Individualized Education Program (IEP) development, and placement of students in special education. The New York City … this end, the DOE follows a multi-step evaluation and placement process. The evaluation component – the focus of … within required time frames. The audit scope covered the period of July 1, 2016 through March 9, 2018, and included …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followComptroller DiNapoli Releases School Audits
… district could have realized revenues totaling $12,502. Camden Central School District – Claims Audit Process (Oneida … (53 percent) totaling about $115,000. In addition, the board did not develop and implement procedures to seek …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 amount … the two existing firehouses will be sold. However, the rent amount will remain at $30,000 per year. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. … policies and procedures for extra-classroom activity funds, including procedures for recordkeeping, closing out … District Internal Controls Over ExtraClassroom Activity Funds 2013M394 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… water and sewer revenue estimates that were based on historical and other relevant information. Village …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Agencies Bulletin No. 1946
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … Email requests should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Problem Gambling Treatment Program (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … Program ( 2018-S-39 ) . About the Program The Office of Addiction Services and Supports (OASAS) is responsible for … To assess the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were … or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCity of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … received, the appropriation for the New York State Police and Fire Retirement System is underestimated by $348,773. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45