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True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the period July 1, 2011 … Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is … of Trustees (Board) which comprises nine members. The School’s operating expenses for the fiscal year ended June …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeCayuga County – Court and Trust Funds (2024-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… complete report – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records … Determine whether the Village of Copenhagen Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases School Audits
… quotes were documented. Vestal Central School District – Fund Balances (Broome County) District officials consistently … the statutory limit. In addition, three of the district's reserve funds did not have adequate support and plans for the … to state and local government spending, public authority financial data and information on 130,000 state contracts, …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsTown of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Fillmore Central School District – Reserve Funds (2016M-386)
… The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-38615-Day Prompt Payments for Small Businesses
… 31, 2017, New York State must pay each qualified small business within 15 days after receiving: (1) the good or … If payment is made after 15 days, the qualified small business may be entitled to interest. To be eligible, you … you can start to create and submit electronic invoices the business day after you sign up. Certify that you’re a …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) … the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesVillage of Horseheads – Collections (2023M-169)
… Reconcile departmental records to the Village’s primary accounting records. Record and deposit all …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to … To determine whether security over the Hudson RiverBlack River Regulating Districts District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for … against the use of such a clause, providing a vendor with the unilateral right to terminate a contract can create … be provided. In short, such a clause provides the vendor with the ability to walk away from its obligations under a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized … consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There were no …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… and assistant Court clerk are adequately segregated. Where it is not practical to segregate duties, the Justices should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Schaghticoke – Budgeting (2013M-239)
… The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … because they relied on unexpended surplus funds to finance recurring expenditures. The cost of operations is not … user fees if unexpended surplus funds are not available to finance operations in subsequent years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Comptroller Thomas P. DiNapoli said. "This should serve as a warning to those who would blur the line between their … Mayfield, who was the elected town clerk, pleaded guilty in September to fourth degree grand larceny, a class E felony. From 2011 to 2015, she pocketed more than $27,000 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
… the period September 9, 2017 through April 8, 2021. The revised rate chart and additional information are contained … taxable gross and will be reported on the employee’s Form W-2. Questions Questions about processing transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsTown of Potsdam – Justice Court (2014M-014)
… criminal, civil and small claims cases brought before it. The Town Justices’ (Justices’) principle duties involve …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-tax