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Comptroller DiNapoli Releases Municipal Audits
… claimed on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave time … scheduled work hours. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Halts $24 Million in Suspicious Tax Refunds
… in the coming days. “Those who break the rules will not profit at others’expense,”DiNapoli said. “Tax cheats are … a separate report summarizing the results of his office’s audit of refunds during the period January 1, 2013 through …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… Article 7-A of the Executive Law requires, with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In addition, the Estates, … or to receive such funds from any department or agency of the state without certifying compliance with "all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… corresponding disbursements (net of refund transactions) is essential since this information is used by the State’s … Program 10.555 National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) … Determine whether the costs reported by Aspire of Western New York on its CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. … reconciliations were not prepared properly or timely. The Department’s computer system allowed for the ability to … and timely monthly bank reconciliations. Ensure that the Department’s computerized financial system is updated to …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance … specific criteria for evaluating project applications in a consistent manner; ensure the approval process for each …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Take action to recover the missing funds identified in this report. Develop and include internal controls in the … as required in the Department’s bylaws. The completion of this audit should be noted in meeting minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council … who are the legislative body responsible for setting the City’s governing policies. The 2012 general fund budget was …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Solid Waste Management Authority is an independent public benefit corporation established to plan, develop and … Franklin County, other municipalities, state agencies, public corporations or individuals within or outside the … provide guidance for employees involved in the billing and collection of solid waste and recycling charges was …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andGouverneur Central School District – Financial Management (2016M-351)
… for the 2015-16 fiscal year totaled approximately $34.3 million. Key Findings The Board consistently overestimated … general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351School Districts’ Energy Performance Contracts (2013-MR-1)
… of the energy savings or revenues. The eight districts in this audit had nine EPCs that were initiated between February …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Albany City School District – Separation Payments and Information Technology (2012M-251)
Albany City School District Separation Payments and Information Technology
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2012, through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter into written … with any of the eight municipalities permitted to use town fuel. Additionally, the town highway department did not …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… his office completed audits of Global Concepts Charter School , Sherrill City School District and the Solvay Union Free School District . "In an era of limited resources and … his office completed audits of Global Concepts Charter School Sherrill City School District and the Solvay Union …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School and Municipal Audits
… of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials do not … used an inconsistent methodology for estimating water bills. Auditors also found that estimated and customer-submitted water usages used by village officials to bill customers did …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… at the New York City Financial Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-finances