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Comptroller DiNapoli Releases School Audits
… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … County) The district has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Audit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and the Commissioner of Education's Rules …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarter55b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… have a competitive edge to recruit the best and brightest. New York State’s 55b/c programs are specialized, coordinated … 7, 1975 Hostilities in Lebanon: June 1, 1983 - December 1, 1987 Hostilities in Grenada: October 23, 1983 - November 21, …
https://www.osc.ny.gov/jobs/55bcThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin … state that intent, note the specific retroactive date, and provide a payment schedule setting forth an additional deduction to be taken from the member’s pension until the retroactive payment is …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its … (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualBroome County – Financial Condition (2013M-224)
… meet the County’s needs, provide sufficient cash flow, and reduce or eliminate reliance on short-term borrowing. Adopt …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2III.6 SFS Reporting – III. Statewide Financial System (SFS)
… generally provide financial information with a 15-minute delay although the accessibility of information will vary … correctly reflected within applicable reports after this delay. Non-real-time reports depend on batch processing to … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reporting2018 Annual Audit
… January through March 2018, the Board processed claims for all special funds using the Board’s FMIS. Claims were …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditComptroller DiNapoli Releases Municipal Audits
… Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice established adequate review procedures and … of all moneys received are made intact and within 72 hours from the date of receipt, excluding Sundays and holidays. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a … without documented prior approval. Interfund advances were not accurately accounted for, reconciled, or repaid as …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… the general and highway funds. The Board does not perform a proper audit of claims. We found that certain claims lacked … claims prior to Board audit. Key Recommendations Establish a policy for the appropriate level of unexpended surplus to … itemized prior to being presented to them for audit. Do not pay any claims which have not been audited and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Comptroller DiNapoli Statement on Impact of a Late State Budget
… of the state’s institutional payroll, which is scheduled for April 8. Many work in health care and correctional … show up at work every day and put in long, hard hours. For the workers that get paper checks or have payments set up … we need a spending plan that bolsters our economy, fights for those that are hurting and puts us on firm fiscal ground …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in … Department credit cards for his personal use and took cash from Department fund-raising events. Key Findings The bylaws …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report … Cost Manual ( 2017-S-59 ) Kinderwise Learning Associates, LLC: Compliance With the Reimbursable Cost Manual ( 2018-S-21 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial condition of … Board and Town officials did not take appropriate action to align estimated revenues in the adopted budgets with … it unlikely that the water district fund will be able to begin to repay the general fund or improve its financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls … with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal … tenants. These costs were funded mainly by rental income from tenants and subsidies from HUD. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations