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Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Parkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hancock Central School District – Financial Condition (2013M-187)
… and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected … reserves. We found those reserves to be over-funded by approximately $699,000 at June 30, 2013. The Board was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… not solicit proposals for approximately $2.7 million in professional services for a capital improvement project … comply with the District’s purchasing policy and award professional services contracts only after soliciting RFPs. Ensure that professional service providers submit proper itemization and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Barrington – Financial Management (2017M-103)
… long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a … who received or disbursed money. Because the accounting firm kept the records off site, the Town’s financial records … to five years. Enter into a written contract with the Firm outlining the services to be performed including …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103School 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-1Village of Maybrook – Water Operations (2013M-121)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Middlebury – Purchasing (2013M-212)
… in the area and noted that the Town paid reasonable prices for these items. Key Recommendations Monitor for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… was to assess internal controls over the management of Library resources for the period July 1, 2011 through … September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of the Town Hall/highway garage capital project for the … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Bolivar – Community Development Block Grant (2013M-353)
… Town’s financial management of the Community Development Block Grant (CDBG) program for the period January 1, 2012 … awarded a $400,000 New York State Community Development Block Grant (CDBG), and contracted with Cuba Community … Towns financial management of the Community Development Block Grant CDBG program for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353State Comptroller DiNapoli Releases School Audits
… North Warren Central School District – Financial Condition Management (Warren County) The district's budgets … 30, 2016; four were overfunded. District officials also did not ensure that the extra-classroom activity funds cash … invoices examined were for appropriate school purposes, when officials do not seek competition when procuring goods …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… school deposit forms or accurately completed bank deposit slips and activity logs. Wyandanch Union Free School District …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… credits were claimed in SFY 2022-23 under the pass-through entity tax (PTET). Year-to-date consumption and use tax …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearState Agencies Bulletin No. 1275
… dated July 9, 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their … October 1, 2013, the mandatory contributions made by Tier 3, 5 and 6 PFRS members will be tax deferred for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Contract and Payment Actions in October
… with Lawrence J. Quigliano II, Inc. for Goat Island Center Road reconstruction at the Niagara Reservation State Park in … Center expansion in Manhattan. $18.3 million to the Buffalo Urban Development Corporation for design, … $11 million to Tappan Zee Constructors, LLC for the New NY Bridge Project. $1.3 million to HNTB New York Engineering …
https://www.osc.ny.gov/press/releases/2018/12/state-contract-and-payment-actions-october