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New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… The Governor’s commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for future unforeseen events. “ State revenue is running well ahead of projections , and the proposed …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalXIV.3.A Overview – XIV. Special Procedures
… are identified in this section of law. The Comptroller is responsible for the investment of State funds until they … payments. The Short Term Investment Pool (STIP) is comprised of all the operating cash of the State Treasury, … OSC Pension, Investments and Cash Management Division and is comprised of high-quality, short-term investments. It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton Park … as either a library officer or independent contractor, is unclear. Because the treasurer is responsible for the care …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Honors Community Leaders During Italian Heritage Celebration
… in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationFuel Purchases
… March 31, 2014. Background The Authority’s eight regional subsidiaries provide public transportation services in … to supply diesel and unleaded regular gas to the two subsidiaries that account for most of its fuel purchases. In … a private company to supply fuel to its six other regional subsidiaries. The Authority spent over $7.5 million and $7.3 …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive … and travel agency fees. As part of a statewide initiative to determine whether the use of travel money by selected …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits … The Mayor did not require department heads to track their time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… financial system user is assigned only one username and password and has not designated someone independent of … financial system user is assigned only one username and password and designate someone independent of Business Office …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. … The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not … the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… The Schenectady County Industrial Development Agency is an independent public development corporation whose purpose is to promote, develop and assist industrial, manufacturing, … facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWellsville Central School District – Financial Management (2017M-159)
Wellsville Central School District Financial Management 2017M159
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159North Colonie Central School District – Claims Processing (2013M-9)
… fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… December 31, 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and … Skaneateles Central School District Records and Reports 2015M154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Adirondack Central School District – Financial Condition (2016M-184)
… million decline in the general fund balance. The school lunch fund was not self-sufficient and required advances and … Take the necessary steps to ensure that the school lunch fund becomes self-sufficient, such as increasing … financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184School Districts’ Energy Performance Contracts (2015-MR-1)
… [read complete report - pdf] We also released five letter reports to the following school districts: Half Hollow … [pdf] , and Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected … districts are verifying the accuracy of the ESCO’s annual verification reports or ensuring that the guaranteed energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… three letter reports to the following community colleges: Corning Community College [pdf] , Finger Lakes Community … IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community College and Monroe Community College have …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3