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Comptroller DiNapoli Releases School Audits
… auditor’s approval and the claims auditor did not audit 10 scholarship payments totaling $4,750. Rotterdam-Mohonasen …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… conducted primarily through the Office of Early Learning for program functions and the Facilities Planning Office for safety and fire inspections. Department regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followCity of Long Beach – Budget Review (B7-16-9)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. … The District’s general fund budget totaled $101,467 for the 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCompliance With Special Education Requirements – Evaluations (Follow-Up)
… included in our initial audit report, Compliance With Special Education Requirements – Evaluations (Report … included in our initial audit report Compliance With Special Education Requirements Evaluations Report 2017N3 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2023-24 and the related justification …
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)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit corporation that operates under the Downtown …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background … approximately 1,500 residents. The Board is responsible for overseeing the Town’s operations and finances The Town’s adopted budget for the 2012 fiscal year totaled approximately $1.71 million. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Agencies Bulletin No. 1052
… protecting employee privacy. The SFS will not be available for employee expenses until October, 2011. More information … in the SFS will be discussed in future Payroll Bulletins. For more information about the Statewide Financial System go … in PayServ that is not equal to the Social Security number for future use by SFS. The field name is SFS Alternate ID and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierSelected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided into four different …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… pandemic. While lower bonuses affect income tax revenues for the state and city, our economic recovery does not depend … restaurants and construction must continue to improve for the city and state to fully recover.” The $33.7 billion bonus pool for 2022 was 21% lower than the previous year’s record of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsVillage of Ossining – Parking Ticket Collections (2017M-259)
… system is in place to collect outstanding parking tickets for the period January 1, 2016 through September 18, 2017. … is governed by an elected five-member Board of Trustees. For 2017, budgeted appropriations totaled $53.9 million. Key … The Board has not adopted adequate policies and practices for collecting unpaid parking fines. The Village has …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Lake Placid Central School District – Transportation State Aid (2023M-95)
… State aid for new bus acquisitions. As a result, District’s taxpayers will not benefit from the $18,842 in aid the … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, … were paid in accordance with established pay rates for the period January 1, 2015 through October 31, 2016. … and Glenville to provide a summer recreation program for children within the boundaries of the Burnt …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSodus Central School District – Financial Management (2016M-392)
… detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and … result in the appropriation of fund balance and reserve funds that will not be used. Adopt an adequate reserve plan … for the long-term accumulation and use of reserve funds. Develop a comprehensive multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Annual Audit
… claims totaling over $830 million for four sole custody funds in 2016 – the Uninsured Employers Fund, the Special … Cases. Board staff enter claims data for all special funds claims into the Board’s automated payment system, where …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditManhasset Union Free School District – Separation Payments (2016M-150)
… over the calculation and processing of separation payments for the period July 1, 2014 through February 29, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $90 million. Key Findings … that District officials developed written procedures for processing or approving separation payments and there was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $13.3 … Key Findings The District did not apply in a timely manner for all the transportation State aid to which it was entitled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve