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Transportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a … responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 4.7 … responsible for maintaining more than 42700 lane miles of highway …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate … Comptroller investigation involving the former clerk of the works. In March 2022, the former clerk of the works …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial … Travel and Expense module include travel expenses, claims for damages, and other employee reimbursements. Some … to a State employee will be processed by the Governor’s Office of Employee Relations (GOER) through a single pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… the Authority’s electronic data and computer resources for the period April 1, 2013 through July 25, 2016. … manages one 257-unit apartment complex, is governed by a seven-member Board of Directors. Operating expenditures for … policy that defines appropriate and prohibited activities when using Authority computers and other IT assets. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the … wants expense reimbursements deposited. Employees should check with their financial institutions to make sure they … payment and will require reprocessing in the form of a check. If an employee has separately directed their financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentEast Hampton Housing Authority – Board Oversight (2017M-33)
… through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in … East Hampton Housing Authority Board Oversight 2017M33 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… made totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Endicott – Budget Review (B4-13-8)
… the deficits and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget complies …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8State Comptroller DiNapoli Releases School District Audits
… and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly … provide adequate oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting documentation …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Rockville Centre Union Free School District - School District Website (S9-19-28)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … decisions over time. District officials generally agreed with our recommendations and indicated they will take … resources to maintain a website that provided the public with transparent and comprehensive financial information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19XVI.3 Overview – XVI. Financial Reporting
… of outlining the scope of what is and what is not included in the State's periodic financial reports and why. The principles described in this chapter are applicable only to the central State … for within the State's fund structure maintained or tied in with the SFS. It does not apply to the independent public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewPride 2022
… New York has been on the forefront of the LGBTQ movement since 1969, when a riot broke out at … Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely Founder and Executive … In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County Celebrating LGBTQ+ people of color in …
https://www.osc.ny.gov/pride-2022Town of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population … Town of Salina Information Technology 2013M256 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Chenango Valley Central School District – Budget Review (B4-13-11)
… obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this year. The budgeted revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Kendall – Justice Court (2013M-130)
Town of Kendall Justice Court 2013M130
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … be needed for future capital projects and place the funds in a lawfully established reserve fund …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… of $89,500 for increased water costs and major flood damage. Because the Village has a very small tax base, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Middleburgh – Fiscal Operations (2013M-10)
… is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village Board. The … fiscal year was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10