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Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVillage of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Coldspring – Town Clerk Operations (2013M-137)
… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … four councilpersons. The Town’s budgeted appropriations for 2013 total $515,226. Key Findings The Clerk did not issue …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137State Agencies Bulletin No. 1999
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at DOCCS. … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2006
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at DOCCS. … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2021
… This bulletin is superseded by Payroll Bulletin No. 2021.2 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Minerva – Payroll and Cash Receipts (2015M-342)
… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342DiNapoli Expands State Pension Fund's In-State Investment Program
… state pension fund, the third largest public pension fund in the country, is one of the first to offer credit financing … are in line with our priority of generating returns for the pension fund, while helping to boost our state’s … with revenue between $5 million and $50 million. Capital for the program is leveraged by the U.S. Small Business …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2012-13 through 2014-15 that appropriated a …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Compliance With Outcome Reporting Requirements
… the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD is required to … of numerous programs it supervises. Reporting requirements for specific programs vary, often with many of the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… state or federal aid, the MTA is facing stark options for closing its budget gaps that will impact riders. The MTA … low ridership levels and shift service to meet changes in demand.” Even through ridership remains well below 2019 … covered 51.1% of MTA’s overall operating costs (52.8% for NYC Transit). As of May 2022, fares covered just 31.9% of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandAccounts Payable Advisory No. 25
… (confidential information) should never be entered in any field in SFS that has not been designed to hold confidential information. For example, Business Units should not enter confidential … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationNiagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… to control expenditures and improve student achievement for the period July 1, 2012 through February 20, 2014. … Background The Sidney Central School District is located in the Towns of Franklin, Guilford, Masonville, Sidney, … with approximately 1,100 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $24.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentBolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … itemized supporting documentation. Ensure that credit card payments are made timely to avoid late fees and finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180State Comptroller DiNapoli Releases City of Newburgh Budget Review
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for appropriations for grant proceeds, contingency appropriations, an allowance …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewComptroller DiNapoli Releases School District Audits
… officials are using debit cards for cash disbursements. Waverly Central School District – Financial Operations (Tioga …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Use, Collection, and Reporting of Infection Control Data
… case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term care skilled nursing facility in … die. A March 18, 2020 report published by the Centers for Disease Control and Prevention (CDC) concluded: "Once … of patients in one facility places these persons at risk for severe morbidity and death. Rapid and sustained public …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-data