Search
Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract process … value for professional services. … Schoharie County Stream Restoration Project and Contract Process 2015M87 …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87County of Rockland – Budget Review (B6-14-24)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2015 fiscal year … evaluation of the preliminary budget. Key Findings Based on the results of our review, we found that the significant … to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal year, the County’s …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … was able to identify the purpose for each payment as a proper Company purpose. Key Recommendations List in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialState Agencies Bulletin No. 1206
… Purpose To provide information about an upgrade to Control-D. Affected Employees Control-D users Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… disallowances identified by our audit and, if warranted, make the necessary adjustments to ECEC’s reimbursement rates. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-444
To explain procedures for entering payments into the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleRochester City School District – Payroll and Procurement (2016M-435)
… Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which … for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or unsupported payments. Hundreds of staff …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … such as passwords or data encryption, if PPSI is allowed on these devices, and did not have an inventory prepared … Adopt formal written policies to protect PPSI on MCDs and ensure that a complete classification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveEast Moriches Union Free School District - Budget Review (B7-15-5)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressNorth Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … automated clearing house (ACH) debits for payments made on behalf of District employees, totaling $554,458, during … other than those specifically allowed by Education Law, is paid prior to audit and approval by the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Saranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Housing Authority Administrative Expenditures (2016-MS-2)
… 8 housing vouchers. Each authority audited is governed by a seven-member Board of Commissioners (Board) consisting of … to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either excessive …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… preliminary budget shows the pathway to budgetary balance can be achieved through targeted cost savings and continued … fiscal cliffs , suggest savings will be more difficult to find going forward. Continuing the delicate balance of … transparent about the choices it faces in an environment where the potential for spending and revenue volatility …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Travel Card Expenses
… State will only reimburse actual, necessary and reasonable business expenses for employees traveling on official State business. We identified questionable travel card expenses the …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
audit school east hampton
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationClarence Central School District – Financial Condition Management (2022M-46)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of … had operating surpluses totaling $7.3 million, or a swing in operational results of $13.7 million. As of June 30, 2021, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… from 2008 to 2012. Consequently, the general fund had to borrow money from the highway fund in 2012 so it could pay …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Elmwood 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 … We also reviewed the relevant factors included in the calculation for all five final billings to the school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… and procedures for its budget process to ensure the development of the most accurate and realistic annual budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307