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Germantown Central School District – Financial Management (2013M-230)
… million to the District’s reserves with no documented plan or justification for the excessive funding levels, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… is currently up-to-date with its Charities Registration. This information should be submitted by the agency to OSC … Web address: http://www.charitiesnys.com/home.jsp 1 Section 172-a of the Executive Law and Section … requirements. For further guidance on exempt entities visit https://www.charitiesnys.com/home.html . Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free … operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. Even …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases School District Audits
… – Information Technology Contingency Planning (Genesee County, Niagara County and Orleans County) The board and … a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … Free School District – Extra-Classroom Activity Funds (Suffolk County) The extra-classroom activity clubs did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway garage capital project for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The Village is governed by an elected Board of Trustees comprising four elected Trustees and an … Village from entering into contracts in which an officer or employee has a prohibited interest. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationState Comptroller DiNapoli Statement on Impact of a Late State Budget
… who must show up at work every day and put in long, hard hours. For the workers that get paper checks or have … confident the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… of more than $1 trillion. New York City Administrative Code 11-207 requires taxable properties to be examined every … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide … are planned to address the unresolved issues discussed in this review. … To determine the extent of implementation of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… York City Department of Social Services, is responsible for shelter system management of homeless shelters in the … the physical safety of shelter clients and staff. Toward this end, DHS requires providers to develop security plans … not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … plan for NYSHIP, covering nearly 1.1 million members. Civil Service contracted with CVS Health to administer the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCity of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s … in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent … benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Releases School District Audits
… for fiscal years 2016-17 through 2018-19 but none of the money was used or needed to fund operations. For the last … not develop written multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … $12.6 million in the employee benefit accrued liability reserve and $800,000 in the debt service reserve. Southern …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background … which comprises five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key … one signature. The Board also did not provide guidance for goods and services not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… (Court) financial operations and the Highway Department’s payroll for the period January 1, 2014 through January 31, … of the Court’s activities. Establish comprehensive payroll processing and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… or use some other method to adequately document the source, date, amount and purpose of collections, such as a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Assessment and Collection of Selected Penalties
… Purpose To determine whether the Workers' Compensation Board (WCB) is … Compensation Law allows health care providers, which have provided services to WCB claimants, to notify WCB in … does not take any enforcement actions against carriers who do not pay; instead WCB routinely sends quarterly billing …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties