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State Comptroller DiNapoli Releases Municipal & School Audits
… not provide adequate oversight of financial operations. As a result, the board cannot be sure it has accurate financial … $3.4 million of general fund balance to close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The city has …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState University of New York Upstate Medical Center – Selected Travel Expenses
… by the State University of New York SUNY Upstate Medical Center Center for two selected individuals complied …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses2018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … errors totaling more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we … vouchers correctly indicate whether or not the payment is reportable to the IRS. Continue to recover duplicate …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… About the Program CUTE, an SED-approved provider located in Broome County, New York, provides preschool special … who are between three and five years of age. CUTE is reimbursed for these services through rates set by SED. … years ended June 30, 2016, CUTE reported approximately $1.8 million in reimbursable costs for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 4
… Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to … date in the format of the two-digit month, then two-digit day, then two-digit year – NO SPACES. For example, to pay a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesBroome County – Financial Condition (2013M-224)
… future operations or provide a mechanism to cover budgeted revenue shortfalls and, therefore, had to rely on short-term … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began to … debt to borrow against future anticipated tax and revenue sources. Key Recommendations Develop a fund balance policy …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224City of Poughkeepsie – Budget Review (B6-17-1)
… on December 31, 2011 to $13.1 million on December 31, 2015. This occurred because the City experienced three … operating deficits during the period from 2011 through 2015, causing the increase in the general fund balance …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1School Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Long Beach City School District – Financial Management (2023M-147)
… however, this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardState Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingWillsboro Fire Department – Financial Operations (2014M-206)
… Department’s financial operations for the period January 1, 2013 through April 30, 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Comptroller DiNapoli Releases School Audits
… claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and service providers did not … services totaling $66,695 in the special education system as provided. Odessa-Montour Central School District – …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and investigation by … Comptroller’s audit of the Bradford Volunteer Fire Company is expected to be finalized later this year. DiNapoli …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… monitoring of finances and management of operations. A take down of larger-than-historical contingency (in-year) reserves, better-than-projected revenue and … spending and revenue volatility remain elevated. “My team is analyzing the budget and will issue a public report next …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetHousing Authority Administrative Expenditures (2016-MS-2)
Housing Authority Administrative Expenditures 2016MS2
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Putnam County – Court and Trust Funds (2024-C&T-2)
… funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain … trust funds for the period January 1 2022 through November 15 2023 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Background The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 10 members, including …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174