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City of Dunkirk – Budget Review (B24-1-10)
… independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … $12.7 million revenue anticipation note (RAN) due in July 2025 plus interest of $952,196; $4.3 million past due to the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10State Comptroller DiNapoli Releases State Audits
… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-626
… Purpose To provide agency instructions for processing the CUNY Rate … 09/17/2018. Agency Actions Reporting the Rate Increases To increase the hourly rate(s), the agency must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsHughsonville Fire Company – Financial Activities (2014M-201)
… in March 2013, disbursements totaling $10,515 had no supporting documentation to identify their purpose and checks totaling $52,976 had no evidence of approval of Board or Company members. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201CUNY Bulletin No. CU-656
… Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees Union, Local 237, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Examination of Procurement Card Payments
… of our examination was to determine whether the Office for People with Developmental Disabilities Long Island … approval and/or the competitive bidding procedures for purchases from seven vendors with an aggregate value of … DDSOO staff inappropriately used PCards to pay for purchases valued at $809,761 from five vendors with …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Bright Start reported $442,638 in reimbursable costs for the preschool Special Education Itinerant Teacher (SEIT) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… initiative to determine whether the use of travel money by selected government employees was appropriate, we …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Potsdam – Justice Court (2014M-014)
… purpose of our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, … Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately 16,000. The Town Court has jurisdiction over vehicle and traffic, criminal, civil and small claims cases brought …
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)
… day of the succeeding month, as required. Ensure that all money is deposited in a timely manner, as required. Prepare a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeVillage 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-107State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … budgets for 2017-2020 fiscal years did not include the fund balance estimates required by Town Law. Long Lake … court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition against … manipulate the bidding process by controlling the period for which the service is to be provided. In short, such a … vendor with the unilateral right to terminate the contract for convenience …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsVillage of Horseheads – Collections (2023M-169)
… that document the date, purpose, form and amount of money collected. Annually audit the Clerk-Treasurer’s annual …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Fillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … $14.8 million. Key Findings District officials were unable to provide evidence showing that they documented the … analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Personal Income Tax and Property Tax
… approved and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the … and submitted to our Office over 4.9 million credits for payment totaling nearly $1.7 billion. Key Findings We … refunds totaling $41.3 million to the Department for follow up evaluation and appropriate action. In …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCUNY Bulletin No. CU-657
… transactions for Elevator Mechanics may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanics