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City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future … New York Office of the State Comptroller City of Yonkers Budget Review B2266 …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Bus Driver Licensing
… Training Division files did not always contain complete medical records. Key Recommendations Ensure that all drivers … service if the requirements are not met. Monitor completed medical examination dates on the Unified Timekeeping System and develop a method of ensuring that completed medical records have been appropriately sent to, reviewed and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingTown of LaGrange – Selected Financial Activities (2013M-107)
… purpose of our audit was to examine potential cost savings and internal controls over the Town’s financial operations … 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … The Court received $146,479 of bail money and $903,837 in fines and surcharges during our audit period. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Town … financial operations for the period January 1, 2011, to January 18, 2013. Background The Town of Hanover is … The Supervisor did not submit adequate financial reports to the Board and the Board did not perform an annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans … Village of Lyndonville Leave Time Benefits and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. … Findings The recorded total fund balance for the general, sewer, and water funds at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Thurston – Financial Management (2013M-280)
… of Audit The purpose of our audit was to review the Town’s financial management, budgeting practices and resultant financial condition for the period January 1, 2011 through … realistic budgets. The Board should do so by using actual financial results from prior years and other relevant and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Travel Advisory No. 15
… cost-effective option is available. The update is a result of the State’s decision to lift COVID-19 restrictions and agencies … Series: Per Diems and Mileage slides 15-34 . Until further notice, employees may continue to use electronic signatures …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsComptroller DiNapoli Releases School Audits
… and the Washingtonville Central School District . "In an era of limited resources and increased accountability, … to access the system, they are not routinely changed. In addition, cashiers can make adjustments to the sales … and 2012-13 called for using a total of about $3.1 million in reserves and surplus funds to finance operations; however, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Knox – Town Clerk (Albany County) The Clerk did not record, deposit or disburse all money timely and accurately. … the co-director’s child attended the after-school, soccer and summer recreation programs for free, without full …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsUser Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system … only academic medical center in Central New York, consists of four colleges, a research enterprise, a clinical system, … more than 200 applications that contain a broad range of sensitive and personal information that is considered …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsRochester City School District – Budget Review (B20-2-5)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) proposed … Provide an independent evaluation of the Rochester City School Districts District proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Comptroller DiNapoli Releases School District Audits
… percent. Auditors determined, that the district’s written reserve fund policy was not comprehensive and three reserves … district officials improperly restricted funds in a debt reserve and maintained a capital reserve that was not … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsCourt Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid … for directing and overseeing the administrative operations of all courts in the Unified Court System (UCS). UCS serves … courts that assist in the maintenance and improvement of court facilities. The Court Facilities Incentive Aid …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programSUNY Bulletin No. SU-239
… Purpose To inform agencies of OSC’s automatic processing of the repayment of SUNY UUP Bargaining Unit 08 DRP reductions. Affected … To inform agencies of OSCs automatic processing of the repayment of SUNY UUP Bargaining Unit 08 DRP reductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-239-repayment-suny-united-university-professions-uupCUNY Bulletin No. CU-643
… uses a worksheet, the worksheet must be received in OSC’s Payroll Earnings mailbox by the submission deadline for Pay … Employees All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … Child support programs help enhance the well-being of children in many ways, including by enforcing child … OTDA’s responsibilities include monitoring the efforts of 58 local social services district offices (districts) …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOpinion 88-10
… A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax … the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line item on … 13-A (Tax Law, §182-a, imposing a gross receipts tax on oil companies), this Office had stated that, since the tax is …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Officials with the Village of Fairport Industrial Development Agency … (OCED). “These audits reveal significant issues with how Fairport officials managed local economic … balance because it receives lease income from agreements with local businesses that do not contain provisions to share …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Agencies Bulletin No. 2243.2
… Payroll Bulletin No. 2243 .1 Purpose: The purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll checks issued out of the Statewide Financial … The purpose of this bulletin is to notify agencies of the new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-report