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Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is … not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
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-2015mSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… 1.05 million properties per year worth a total market value of more than $1 trillion. New York City … using one of several valuation methods based on the parcel’s tax class. Once market value is determined, the assessed … Our initial audit, issued on July 11, 2017, found that DOF's Property Division did not conduct necessary inspections for …
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)
… City Department of Social Services, is responsible for shelter system management of homeless shelters in the City. The majority of shelters are operated by private providers through contracts with DHS. A typical provider … providing security and protecting the physical safety of shelter clients and staff. Toward this end, DHS requires …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… three year period ending June 30, 2013, District officials have consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases School District Audits
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … be lost, or suffer a disruption to operations. Westhampton Beach Union Free School District – Extra-Classroom Activity … that the significant revenue and expenditure projections in the proposed budget are reasonable. District officials did …
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)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
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)
… and procedures regarding standards for computer use, remote access, breach notification, data backup, and disaster … use of equipment and systems, user access rights, remote access, breach notification, data backup and disaster …
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
… “The economic effects of the pandemic on the state’s finances are widespread and some sectors of our economy may take years to recover. The state Legislature and Governor are in the process of … he economic effects of the pandemic on the states finances are widespread and some …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health …
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)
… The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key Findings We estimate … fund ($370,000) and refuse fund ($212,000) for the fiscal year ending December 31, 2013, totaling $2,357,000. These … of the operating deficits we forecast for the 2013 fiscal year. Key Recommendations Adopt structurally balanced budgets …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Hancock Central School District – Financial Condition (2013M-187)
… and revenue estimates that are realistic and based upon all information available at the time the budget is developed. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Comptroller DiNapoli Releases School Audits
… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … County) The district has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… is located in I.5 OSC Bureau Contact Information . Guide to Financial Operations REV. 09/27/2024 … This Guide to Financial Operations was first issued in 2011 to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… and separate from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialOpinion 92-45
… (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Selected Financial Management Practices
… area along the Hudson River waterfront, generally from the northern boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The Trust has …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practices