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Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387IX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR 92.42). Agencies should refer … State agency retention and access to records must be in full compliance with all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionOtisco Fire District – Financial Operations (2016M-415)
… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An analytical review may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsSewanhaka Central High School District – Student Fees (2016M-296)
… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296West Islip Union Free School District – Payroll (2016M-78)
West Islip Union Free School District Payroll 2016M78
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… the Town of Lysander in Onondaga County and the Town of Butler in Wayne County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesCorning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 for non-OEM options … million, appeared higher than necessary to fund costs that can be legally paid from these reserves. Key Recommendations Request …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesFishers Island Union Free School District – Five Point Plan (2015M-320)
… 30, 2015. Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The … which operates one school with approximately 70 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … 640 students as of June 30, 2014. Operating expenses for the 2013-14 fiscal year totaled approximately $10 … Key Findings School officials did not seek competition for approximately $6.8 million in project-related expenses …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andYonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… oversee contractors. “This audit found numerous problems in the MTA’s capital projects pipeline that led to delays and … operations, we hope it takes a close look at what we found in this report and our recommendations.” The 2015-2019 MTA … The mistake was discovered during construction, resulting in ten additional work orders (AWOs) and $617,000 in added …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysOpinion 96-23
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees … which clerks are required to charge or collect. This is in reply to an inquiry from your office requesting an opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-23DiNapoli: CUNY Students Need Better Access to Required Courses to Help Improve Graduation Rates
… Limited course offerings and lack of access to advisors may be keeping students at the City University of New York (CUNY) from graduating within four years, … Limited course offerings and lack of access to advisors may be keeping students at the City University of …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-cuny-students-need-better-access-required-courses-help-improve-graduation-ratesState Comptroller DiNapoli Releases Audits
… Civil Service. As a result, Civil Service is due $453,029 in rebates. Department of Civil Service: New York State … ESD has provided millions of dollars to private companies in high-tech sectors with the goal of creating jobs and … and Maintenance (2020-F-14) (Follow-up) An audit issued in January 2019 found that, of the 51 projects that were …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsAudit Finds Construction Delays in Public Housing Program Across New York State
… handrails, sidewalks, kitchens and bathrooms as well as boiler upgrades. However, the first construction contract …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateComparison of PFRS Benefits
… See Tier 6 Member Contributions. Retirement Age Members in special plans can retire after completing their plan’s … minimum service requirement, regardless of age. Members in regular plans can retire with full benefits at 62 or with … for Early Retirement below). Article 11: Members in special plans can retire after completing their plan’s …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – … operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson … Services’ policies, which include applying the correct security controls for information used by the District, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-audits