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City of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … The significant revenue and expenditure projections in the proposed budget are unreasonable. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Compliance With the Clery Act
… whether SUNY's System Administration provided the colleges with sufficient Clery Act-related guidance and training. The audit covered the crime reporting component for calendar year 2012. Background Security on the college campus has long been an important issue for students and their families. To address this concern, in …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actComptroller DiNapoli Releases Municipal Audits
… today announced his office completed an audit of the Town of Hume , Town of Marilla , Village of Round Lake , Village of … their money is being spent appropriately and effectively.” Town of Hume – Financial Management (Allegany County) The … today announced his office completed an audit of the Town of Hume Town of Marilla Village of Round Lake Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Oversight of Sidewalk Sheds (Follow-Up)
… Objective To determine the extent of implementation of the 15 recommendations included in our initial audit report, Oversight of Sidewalk Sheds (Report 2019-N-9 ). About the Program The … To determine the extent of implementation of the 15 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … (Report 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Lead Contamination of State Armories (Report 2019-S-50 ). About the Program The … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 156 of the 310 (50 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14DiNapoli: New York Ranks Last in Balance of Payments With Washington
… 2019. “In what has become a familiar and troubling story for the Empire State, New Yorkers send significantly more to … well below the national average of $1.24. New Jersey is the only state that received less, with a return of $0.82. New Mexico gets the most value at …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonNew York’s Economy and Finances in the COVID-19 Era
… Financial Insecurity for New Yorkers Nearly 30 percent of all New York households expect a loss of employment income within the next four weeks, according to … Bureau’s Household Pulse Survey. Among other indicators of continuing financial struggles, nearly a quarter of New …
https://www.osc.ny.gov/reports/covid-19-september-16-2020DiNapoli: 82 School Districts in Fiscal Stress
… Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years ending on June 30, … office has assessed and scored the financial stability of school districts. The latest round of scoring designated eight school districts in “significant …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressOpinion 94-29
… most of any monetary recovery and as such it would be the real party in interest in such a proceeding. It is unlikely …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, comprising the … The objective of our initial audit, issued on October 26, 2022, was to determine if OTDA adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followCost-Saving Ideas: School District Auditing – External Auditor
… statement that the individual or firm is independent of the district as defined by Generally Accepted Government … firm or individual whose hiring would result in a conflict of interest (see Avoiding conflict of interest ) Resources "External Audit Guidance for School …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … the Board continued to adopt budgets that were not based on sound and realistic estimates. The Board adopted a … for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Smithtown – Departmental Operations (2017M-66)
… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66DiNapoli Announces Robin Lois to Oversee Local Government Division
… Accountability. Lois will head the division responsible for monitoring the finances of New York’s local governments … as Dutchess County Comptroller from 2018 until 2024 after winning her first bid for elected office in 2017. Lois was … graduate of Mount Saint Mary College. She started on Jan. 4. Her annual salary is $193,589. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionRondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 … testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset tags. 12 fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Copiague Fire District– Mechanic Shop Operations (2021M-93)
… whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials … a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. … during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93State Agencies Bulletin No. 1789
… part-time percentage. The deduction amount for hourly and per diem employees should have Dues (Code 475) deducted at 1.3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increase