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Town of Lapeer – Budgeting (2024M-127)
… report – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets. As a … Determine whether the Town of Lapeer Town Town Board Board developed and …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127XV.6.B Negative Payroll Balances – XV. End of Year
… The Negative Segregation Balance, NYKK0264 report can be … report for negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse … should also be proactive in addressing and correcting all negative balances as soon as possible. Note: An analysis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesOperational Advisory No. 7
… each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateState Comptroller DiNapoli Releases Audits
… Rail Road (LIRR): Management of Capital Projects (2018-S-70) LIRR’s capital management process is guided by a series … report. State Education Department (SED): Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable … information; and $513,427 was paid for practitioner, clinic, inpatient, pharmacy, and episodic home health care …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsEmerging Manager Definition and Life Cycle
… have years of experience working in the strategy and with each other Fiduciary practices Life Cycle Considerations … is meaningful for alignment Has sufficient full-time staff with tenured industry experience Mid & Late Is a well … cash flows Has key internal infrastructure in place, with redundancies in mission-critical investing and operating …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleTown of Delhi - Highway Department Leave Records (2020M-53)
… Town of Delhi Town officials accurately maintained Highway Department Department employee leave records …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsPulaski Academy and Central School District – Financial Condition (2016M-81)
… School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Depew Union Free School District – Financial Condition (2016M-229)
… through April 26, 2016. Background The Depew Union Free School District is located in the Towns of Cheektowaga and … Depew Union Free School District Financial Condition 2016M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229DiNapoli Releases Bond Calendar for Fourth Quarter
… rate bonds for the month of October. State of New York Mortgage Agency – a bond sale of up to $116.8 million in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Appoints Top Retirement System Staff
… and impressive work ethic make them the ideal executive team to manage the day-to-day operations of an 800-employee … and beneficiaries.” Crawford Gardner has held several leadership positions in government and labor organizations. … Assistant Comptroller and Director of Member and Employer Services. She is leading the multi-year, multi-million dollar …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffCity of Troy – Budget Review (B5-13-20)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … 31, 1993, 1994, and 1995. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… organization located in the Town of Queensbury in Warren County. The Board of Directors, which is responsible for the … Company’s financial activities to the Board at the annual meeting. Ensure sufficient documentation, such as receipts … audited by either signing an abstract or a motion in the monthly Board meeting minutes that specifies the claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mEldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin … BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … prepared and submitted in a timely manner. Review all the identified unclaimed project expenditures and submit …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies (PWS) for the … to NYS DOH, officials did not provide documentation that all violations were corrected and one survey was not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, … and is associated with the Village Fire Department. The Company, which provides fire protection for the Village and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local … New York State Comptroller Thomas P DiNapoli today announced the following local …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-audits