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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… are investigated; and hard drives are sanitized when disposed of, and monitor for compliance. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Fishers Island Ferry District – Financial Operations (2016M-156)
… April 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Comptroller DiNapoli Releases Municipal Audits
… library officials did not use competitive methods when procuring goods and services. Cincinnatus Fire District …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… Law once an Agency has determined that interest is owed. To determine if the Agency owes interest, please see … Law once an Agency has determined that interest is owed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestState Comptroller DiNapoli Releases School District Audits
… establish adequate information technology (IT) controls to protect against unauthorized use, access and loss. District … be added to the reserves during the fiscal year. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… to seek repayment. Require that all employees complete and sign time records and complete leave requests, documenting …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Efficiency of Warehouse Space
… Objective The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space … The audit objective was to determine if the Office of General Services OGS has reviewed the warehouse space used …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s … CES provides preschool special education services to children with disabilities who are between three and four … financial information, including costs, that CES reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… The brutal killing of George Floyd is yet another traumatic example of the profound pain and damage wrought by racial injustice. … The brutal killing of George Floyd is yet another traumatic example of the …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesMaking Adjustments to Earnings and Days Worked – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsNYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Metropolitan Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program … needs and timing of projects in that plan. “While funding for capital projects remains uncertain, the MTA made it clear …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planCooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the Towns records and reports for the period Januar …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B18-6-7)
… [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 … City of Yonkers Budget Review B1867 …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Comptroller DiNapoli Releases School Audits
… , Waterford-Halfmoon Union Free School District and the West Buffalo Charter School . "In an era of limited resources … unrestricted fund balance exceeded the statutory limit. West Buffalo Charter School – Payroll (Erie County) Payroll … WaterfordHalfmoon Union Free School District and the West Buffalo Charter School …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1