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DiNapoli Statement on Legislation Restoring Contract Review Authority
… Office of the State Comptroller’s review of certain state contracts which had previously been removed. The legislation … and transparency in state procurement. “By reviewing contracts before they are awarded, my office helps ensure the … good government and taxpayers. “I urge Governor Hochul to sign this bill.” Report Independent Oversight: OSC's Contract …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityEast Hampton Housing Authority – Board Oversight (2017M-33)
… property in 2016 where another 40 housing units will be built. Operating expenditures for the Authority's affordable …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has … has not ensured that adequate policies and procedures have been adopted, regularly reviewed and updated, monitored …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Wyoming Central School District – Financial Management (2016M-67)
… District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Schroon Lake Central School District – Financial Condition (2014M-145)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145City of Newburgh – Budget Review (B17-6-18)
… Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … when one of its expired collective bargaining agreements is settled. The City continues to budget minimal amounts for …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Franklin – Fund Balance Management (2018M-13)
… November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is governed by an elected three-member Board of Trustees. … by an annual average of 18 percent. Village officials have not developed multiyear financial or capital plans or a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… has not provided the public accountant hired to audit the books and records with adequate information. As a result, the … cooperate with the public accountant hired to audit the books and records. … Town of Carlton Town Supervisors Fiscal …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… for payment in advance of audit. The Board did not use the prescribed budget format, and adopted budgets which … by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsChenango Valley Central School District -- Budget Review (B19-4-2)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCity of Long Beach – Budget Review (B23-7-3)
… review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to issue … before the budget is adopted. … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash operations for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaGeneral Brown Central School District – Financial Condition (2014M-216)
… 2014. Background The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, … City of Watertown in Jefferson County. The District, which is governed by an elected seven-member Board of Education, … specifically those related to employee benefits, have increased by more than $1.2 million since the 2008-09 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… to productive use. Property sales requiring significant renovation or improvement are subject to an enforcement …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Campbell-Savona Central School District – Budget Review (B2-13-12)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … budget, as well as those from the last five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s fund balance will …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Humphrey – Financial Management (2013M-116)
… through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of … 700 residents. The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 … experienced by the Town, unexpended surplus funds have increased even further in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68