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Rensselaer County – County Bridge Maintenance (S9-13-6)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … services to over 7,800 homes. General fund appropriations for 2016 totaled approximately $4.6 million. Key Findings … properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board’s oversight of the Company’s financial activities for the period January 1, 2012 through February 28, 2014. … Ladder and Hose Company provides fire protection services for a portion of the Town of Shawangunk in Ulster County. The … by an elected five-member Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesInternal Control
… (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Accountability Office NYS ITS Enterprise Information Security Office (EISO) NYS Division of Homeland Security and Emergency Services (DHSES) … Laws Rules …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… refer to SFL §179-f and Title 2, Chapter I, Part 18 of the New York Codes, Rules and Regulations for more information. … the SFS Help Desk at [email protected] to request a new Pay Term be added to the SFS. Pay terms are generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that … with developmental disabilities. ECLC is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualMaximus, Inc.
… Background DOH added $435 million in contract amendments for services outside the scope of the original contract. The … Maximus charged DOH a fringe benefit rate of 86.33 percent for Systems staff operating data centers and 47 percent for all other Operational and Systems staff. This occurred …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … estimate the town sold the Southside Municipal Center for approximately $718,000 less than it cost the town to … the center. Further, the board received only one offer for the property, did not use a real estate broker to …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0City of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … 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/city/2013/10/16/city-glen-cove-budget-review-b7-13-16City of Lackawanna – Garbage Collection Fees (2021M-206)
… oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the organizations were not eligible for such services. 14 of the 27 garbage fee exemptions …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Niagara County – County Bridge Maintenance (S9-13-2)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of approximately 88 … of bridges. The DPW’s operating budget was $24.3 million for the 2012 fiscal year. Key Findings The County does not …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Hampton Bays Union Free School District – Claims Processing (2013M-333)
… of our audit was to examine the claims auditing process for the period July 1, 2012 through August 31, 2013. … comprises five elected members. Appropriations budgeted for the 2013-14 fiscal year were approximately $47 million. … the ordering of the goods and services, and if claims were for legitimate District purposes and audited prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. East Irondequoit Central School District – … for 15 students. Glens Falls Common School District – Cash Management (Warren County) District officials did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Modules as soon as possible to assist with the transition. For the remaining SFS modules, online agencies may use SFS to … use the attachments in SFS as the sole document repository for their official records after ensuring compliance with the requirements. For all SFS modules, exceptions to the policy may exist due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 88-21
… ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use … public recreation purposes, we are of the opinion that the term "recreation purposes" as used in that statute is broad … facility would fall within the meaning and intent of the term "recreation purposes". We would caution, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-88-21State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… local small businesses, spur the development of affordable housing by focusing our funding locally and with specialized … and development with a particular emphasis on affordable housing. The bank now has 13 branches and 6 loan production offices throughout the NYC Metro Area, Union City New Jersey and now Coral Gables …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Schroon - Town Hall Expansion Project (2018M-128)
… Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal … We project expenditures will exceed the financing sources for the project by approximately $98,000 (7 percent), …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128