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State Comptroller DiNapoli Releases Municipal & School Audits
… not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), the board did not establish a fund … the actual work performed. Six other employees were paid $7,528 without preapproval or documentation explaining why the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Selected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or … characteristics. We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSky Light Center Inc. – Supported Housing Program
… several potential safety issues, including the lack of smoke and carbon monoxide detectors. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programCity of Newburgh – Budget Review (B21-6-13)
… the significant revenue and expenditure projections in the City’s 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Higher Education – 2021 Financial Condition Report
… Enrollment In spring 2021, New York State higher education enrollment … year compared to a 3.5 percent decline nationwide. In spring 2020, such decreases from the year before were 2.0 … University of New York (SUNY) increased by 13.6 percent in the 2019-20 academic year from the previous period. The …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationInternal Controls Over Selected Financial Operations (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Internal Controls Over Selected … and to the extent possible supports economic growth, job development, and the State’s alcoholic beverage … SLA has locations – or zones – in New York City, Albany, and Buffalo and is governed by a chairperson and two …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followDiNapoli: Clerk Pocketed Thousands in Fines
… State Comptroller Thomas P. DiNapoli announced the arrest of … this individual to justice. We will continue to work with law enforcement across the State to protect taxpayers’ … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Oversight of Procurements and Loan Programs
… in accordance with the Public Authorities Law (Law) for the period April 1, 2012 through March 31, 2015. Background DANC is a self-supporting public benefit corporation overseen by a … and transparency, and to ensure that accurate information is available to the public and decision makers, to the extent …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsOversight of Building Construction Site Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Oversight of Building … promote the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and … hazardous conditions identified by DOB are addressed in a timely manner. DOB also did not prioritize which sites …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followDiNapoli: Court Clerk Pleads Guilty to Stealing More Than $10,000 in Fines
… Department found she misappropriated more than $10,000 in court fees, said State Comptroller Thomas P. DiNapoli. … $1,000 fine for her actions after she pleaded guilty in Canton Town Court on Wednesday. DiNapoli’s office and a … investigation revealed that the money she collected in court fines and surcharges was never deposited in the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-court-clerk-pleads-guilty-stealing-more-10000-finesCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Statewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that … local governments are seeing much stronger collections in 2021. However, with recent increases in infection rates …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentTown of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … storage medium and should ensure access to collections is limited. … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… network. Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy … integrity or availability. Key Recommendations Monitor employee Internet use on District computers and enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Opinion 97-23
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps … in ambulance corps and fire company) GENERAL CITY LAW, §16-a; NOT-FOR-PROFIT CORPORATION LAW, §1402; PUBLIC … each of these provisions prohibits an individual from being simultaneously a member of more than one fire company …
https://www.osc.ny.gov/legal-opinions/opinion-97-23DiNapoli: January Tax Collections Fall Short
… $58.9 billion, but were $367.3 million below the state’s latest estimates because of lower than expected Personal … totaled $37.4 billion, 0.6 percent higher than last year for the same period. Year-to-date collections from PIT were $467.6 million below the state’s latest Financial Plan projections but $301.4 million higher …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortEnforcement of Article 19-A of the Vehicle and Traffic Law
… Purpose To determine if the Department of Motor Vehicles (Department) takes adequate … motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its … period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight train collision near …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawOversight of the Home Delivered Meals Program (Follow-up)
To assess the extent of implementation of the 12 recommendations included in our initial audit report Oversight of the Home Delivered Meals Program Report 2020N5
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… people with disabilities should be able to participate in the same day-to-day activities as everyone else, but the … with disabilities the right to access and participate in the same day-to-day activities as everyone else. The … Act of 1973 prohibits discrimination based on disability in federally assisted programs. According to the ADA, PANYNJ …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-act