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State Comptroller DiNapoli Statement on Impact of a Late State Budget
… are widespread and some sectors of our economy may take years to recover. The state Legislature and Governor are in the … or have payments set up on direct withdrawal, I urge them to be mindful of the impact of a late state budget on their … are widespread and some sectors of our economy may take years to recover …
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)
… and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The Department is governed by a 12-member … conducts fund-raising to supplement the money it receives in the Village budget. In December 2014, the former Treasurer provided a statement …
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
… HSOR is an SED-approved, not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special education services to children with disabilities who are between three and five years of … for preschool special education services through rates set by SED. The reimbursement rates are based on …
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)
… of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four …
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)
… Housing and Urban Development. The Authority’s 2012 fiscal year operating expenditures totaled approximately $3.6 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring … 31, 2015. Background The Syracuse Industrial Development Agency is an independent public benefit corporation … the benefit of the City of Syracuse and its residents. The Agency, which is governed by an appointed five-member Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … Falls Housing Authority CompensationRelated Payments to the Executive Director 2012M199 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorState University of New York Upstate Medical Center – Selected Travel Expenses
… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesComptroller DiNapoli Releases School Audits
… user accounts and disable those that were unnecessary. In addition, the board did not have an adequate contract and … Condition (St. Lawrence County) The surplus fund balance in the general fund exceeded the 4 percent statutory limit … did not document 948 scheduled services totaling $66,695 in the special education system as provided. Odessa-Montour …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Town of Caledonia – Financial Management (2013M-363)
… Caledonia is located in Livingston County and is governed by an elected Town Board comprising a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Internal Control System Components
… Background In 1987, the Legislature passed the New York State Governmental Accountability, Audit and Internal Control … of each covered agency to certify compliance with the Act by April 30 of each year by submitting a Certification and Internal Control Summary …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNorth Greenbush Common School District – Budgeting (2016M-112)
… The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112State Agencies Bulletin No. 1015
… that they are eliminating the option to purchase paper savings bonds through payroll deduction. Affected Employees … announced that it is ending the sale of paper U.S. Savings Bonds through payroll deduction as part of a “go … automatically end employee payroll deductions for U.S. Savings Bonds. A new row will be inserted on the general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1015-termination-deduction-code-101-bondsShelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… day, then two-digit year – NO SPACES. For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the … day, then two-digit year – NO SPACES. For example, to pay a Verizon summary bill with the 10-digit bill number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesLackawanna City School District – Financial Condition (2014M-119)
… in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven elected … with approximately 1,700 students. The District’s general fund budgeted appropriations for the 2013-14 fiscal year are … surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119