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Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… District is a district corporation of the State, distinct and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… officials’ oversight of the Stream Restoration Project and the overall contract process for the period January 1, … Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is … Board did not provide adequate oversight of the planning and execution of the Project and did not ensure that the …
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)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
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)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is …
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
… The Control-D upgrade will be completed between 6:00 a.m. and 9:00 a.m. on November 19, 2012. OSC Actions OSC is … 3.7.01.100.The upgrade includes the following enhancements and corrects several existing issues. Enhancements: Reports … been viewed during the current session will be highlighted in the Report List A new option has been added to show the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual (2012-S-18) … State Education Department: All Services for Kids, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-19) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-444
… Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion …
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)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, … Rochester City School District Payroll and Procurement 2016M435 …
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)
… safeguarded PPSI on mobile computing devices (MCDs) and cash collections for extracurricular activities for the … in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. The District, which …
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 … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are …
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." Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
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)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
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)
… Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which … paid; making changes to employees’ pay rates, withholdings and deductions and having access to paychecks until she …
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)
… , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to … whether housing authorities were adequately controlling and monitoring administrative costs for the period January 1, … to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive …
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
… following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget shows the pathway to budgetary … projected migrant spending , will be used to close the FY 2025 budget gap. “Despite these positive developments, the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State …
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)
… officials secured user account access to the network and financial application and developed an information technology (IT) contingency … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
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)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
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)
… to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The Town is governed by the Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27