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Gold Coast Public Library District – Claims Audit (2014M-237)
… The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of … act. Key Recommendation Audit all claims prior to payment in accordance with the requirements of the special act and …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Village of Suffern – Financial Condition (2013M-273)
… by an elected five-member Board of Trustees, is located in Rockland County and has approximately 11,000 residents. … for preparing, adopting or amending budgets, resulting in unrealistic budgets that caused large deficits in unexpended surplus funds in recent years. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition … documentation annually, or whenever there is a change in residency, in a timely manner and develop and implement escalation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mSUNY Bulletin No. SU-321
… establishing temporary overtime rates for employees in certain titles represented by UUP working at a SUNY University Hospital. Affected Employees Employees in certain State University Professional Services Negotiating … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesDiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … County officials have not ensured that the department account clerks’ financial duties were adequately segregated. … of the water produced. Auditors estimate that the town lost $23,327 in revenue if the unaccounted-for water was due …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… and the Western New York Maritime Charter School . “In an era of limited resources and increased accountability, … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … were reasonable and that fund balance was maintained in accordance with statutory requirements. Also, the district …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… Thomas P. DiNapoli, trustee of the Fund, announced today. “In today’s political climate, corporations that engage in political spending risk damaging their reputations; … spent on political causes. The Fund remains steadfast in its pursuit of greater transparency surrounding political …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesComptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and … reports were submitted to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and … adopted budgets that inappropriately allocated $223,080 in state retirement contributions and medical insurance costs …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Best Practices – Information Technology Contingency Planning
… files unusable. Some organizations contract with a third party for backing up data, applications and/or operating …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Commack, New York. Building Blocks provides preschool … June 30, 2015, Building Blocks reported over $16 million in reimbursable costs on its CFRs for the four rate-based … fiscal years ended June 30, 2015, we identified $56,966 in ineligible costs that Building Blocks reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Albany, New York. CFDS provides preschool special … ended December 31, 2013, CFDS reported about $4.8 million in reimbursable costs on its CFR for five preschool special … the year ended December 31, 2013, we identified $81,581 in costs that were not in compliance with the Manual. These …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2022 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2021 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … Statement of Activities This statement reports the change in net position, which is calculated by: Reducing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataTown of Alden – Town Supervisor (2024M-105)
… The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by … bank reconciliations that should have been completed in prior years. Provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did … for payment presented to it, through a resolution noted in the minutes, there is no process in place to verify that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialCity of Troy – Budget Review (B17-5-13)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… The Eugenio Maria de Hostos Charter School, located in the City of Rochester in Monroe County, is governed by a Board of Trustees which is … it is questionable whether the leases and contracts were in the best interest of the School. The School paid for use …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … of 221 days past the due date for the fiscal years ending in 2008 through 2011. The Board has not implemented …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Riverhead (Town) is one of the local governments included in our review. The Town is located in Suffolk County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … of Rome (City) is one of the local governments included in our review. The City is located in Oneida County. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3