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Travel Advisory No. 2
… tax consequences to the employee when (i) the agency head designates an official station that is not the same as … the related chart in Exhibit A can assist the agency head with (i) understanding the personal income tax …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelOrleans County – Department of Social Services (2012M-222)
… age, identity, income, shelter, or recertification. All 25 child care cases we reviewed were eligible for child care assistance and had been recertified for assistance …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Adirondack Central School District – Financial Condition (2016M-184)
… 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, … operates five schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … seven-member Board of Education. There are two schools in operation within the District, with 540 students and 107 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Lebanon – Justice Court (2013M-247)
… January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located in Madison County and has a population of … Town of Lebanon Justice Court 2013M247 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… for delivering promised benefits to the community in exchange for tax abatements. Officials billed one business … different from the Board-approved schedule, resulting in the under-billing of $246,000 in the 12 years since the PILOT agreement inception. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Poland Central School District – Procurement (2015M-355)
… 30, 2015. Background The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, … operates two schools with approximately 600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… five-member Board of Education, operates three schools with approximately 1,500 students. Budgeted appropriations … budgets and managed fund balance responsibly in accordance with statute. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Town of Green Island – Justice Court Operations (2016M-349)
… 1, 2015 through June 30, 2016. Background The Town of Green Island is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349DiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… New York State Comptroller Thomas P. DiNapoli, Tioga County District Attorney Kirk Martin and the New York State Police, today announced that David Shaw, the … between DiNapoli’s Office, Tioga County D.A. and the New York State Police. “Mr. Shaw shamelessly altered records …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsAdministration of Non-Competitive and Limited-Competition Contracts
… children, young people, families, and communities. It does so by providing them with child welfare, juvenile justice, … renewed or extended contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors … in a timely manner. Since the City is not permitted to pay unregistered contractors, a vendor’s cash flow and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsExtended School Day Program
… and all applicable guidelines. We examined the $634,544 in expenses SCO claimed for reimbursement from the Department … 30, 2014 to operate an Extended School Day Program (ESD) in two New York City middle schools. Under these contracts, … not necessary or not allowable. These include: 141,493 in employee salaries for services performed outside the ESD …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programInmate Sentence Calculation and Release Practices
… whether the Department of Corrections and Community Supervision (Department) follows court orders, and its own … of Interest Department of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50) …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Gates Fire District – Board Oversight of Long-Term Planning …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Chester , Town of Nichols and the City of Yonkers . "In today's fiscal climate, budget transparency and … receipts for certain fees collected or deposit collections in a timely manner. The board is not annually auditing the … award the correct amount of points for some activities. In addition, while district officials used competitive bids, …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Brentwood Public Library , Emergency Service Communication Surcharges , … spent appropriately and effectively." Brentwood Public Library – Leave Accruals (Suffolk County) Leave accrual … announced his office completed audits of Brentwood Public Library Emergency Service Communication Surcharges Village of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Keene Central School District – Claims Processing (2015M-299)
… School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299