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Village of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Audit The purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, … a student moves. … Elmwood Village Charter School Student Enrollment and Billing 2013M174 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive … we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… controls over the Justice Court's financial operations for the period January 1, 2015 through April 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $985,000. Key Findings The … with OSC. The Board did not have adequate procedures for auditing claims. Town officials made purchases without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are … created fake encumbrances (by at least $3.1 million for the 2009-10 and 2010-11 years); and transferred …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … located in Westchester County, and provides education to students from a residential treatment center as well as … procedures and additional reconciliation and verification to ensure that the original bills were accurate. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Wayne – Justice Court (2013M-52)
… audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. … comprising four councilpersons and the Town Supervisor. For the fiscal year ended December 31, 2011, the Town … of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not provide …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Comptroller DiNapoli Releases Jamaica Economic Snapshot
… and household incomes in the Greater Jamaica area in Queens are increasing at a rapid pace, according to a report … move and is well-positioned for even further growth,” said Queens Borough President Melinda Katz. “Comptroller …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-jamaica-economic-snapshotOpinion 99-10
… of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 1073
… new error code on the Control-D Report NPAY766 – Employee Address Not Barcodeable, communicate modifications to … do not meet United States Postal Service (USPS) standards for bar code mailing. The USPS has implemented Intelligent … apartment and/or suite number for accuracy. DO NOT PLACE COUNTRY NAME IN CITY FIELD Verify that the city field is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableOpinion 2005-6
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Payment in aid or maintenance of parochial schools (funding a town … teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… leaders should focus on measures to improve accessibility for those with the lowest incomes.” Key highlights of the … The Bronx and Brooklyn faced the highest average price for monthly broadband service among the five boroughs as of … suggests local infrastructure is less of an impediment for internet access than in other parts of the state or …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycDiNapoli: State Contractor Failed to Pay Prevailing Wages
… contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide its … state law requires contractors working for the state to pay the prevailing wage rates and fringe benefits set for the … “This contractor unconscionably cheated disabled employees out of thousands of dollars. OMH needs to take immediate …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesMaintenance and Inspection of Event Recorder Units
To determine whether the Metropolitan Transportation Authority New York City Transit complied with maintenance and inspection requirements pertaining to
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsInvestors Renew Call on Exxon to Address Climate Risk
… world live up to their commitment to the Paris Agreement 2 degree scenario." The CRF and the Church of England are … been positive, Exxon has not committed to provide the 2 degree scenario analysis investors expect from the oil and … Royal Dutch Shell and Total have endorsed 2 degree scenario analysis. Major asset managers such as …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and discovered 293 items (7 percent) were unaccounted for from law enforcement agency inventories. Of the ten … only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed included property for criminal case evidence, property no longer needed as …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyMedgar Evers College – Controls Over Bank Accounts
… 4, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 institutions. CUNY … MEC has approximately 6,700 students and is located in Brooklyn, New York. CUNY reported 567 bank accounts, … The Office of the UC notifies the college within five business days of the receipt of the form as to whether there …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… and focused on payments to senior management employees for their performance during calendar years 2012 through … area. Guidance regarding performance incentive programs for public authorities has been developed through the … amounts paid after the end of prespecified work periods for meeting certain performance criteria. WCHCC reports …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees