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City of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10DiNapoli: 59 School Districts in Fiscal Stress
… scored the financial stability of school districts. The latest round of scoring designated two school districts in … stress in many school districts has declined, especially for those in the most severe condition,” said DiNapoli. “School officials should be commended for working to keep their districts out of financial harm, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. City University of New York (CUNY): Controls Over CUNY Fully Integrated … in addressing the issues identified in the initial report. Of the nine prior audit recommendations, one was implemented, … implemented, and two were not implemented. Department of Labor (DOL): Examination of Unemployment Insurance Willful …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… eMedNY (2017-S-36) Auditors identified up to $8.7 million in improper payments for costs related to Medicare Part B … almost $12.8 million for services typically covered by a recipient's plan. Auditors sampled 266 such claims … in the initial report. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… to enforce Ambulatory Patient Groups (APG) policy and payment rules. As a result, Medicaid made $32.1 million in …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… Thomas P. DiNapoli issued a statement on the anniversary of the terrorist attacks: "On September 11, New Yorkers come … and the anger that we still carry, to mourn the victims of the attacks, and to honor the courage and dedication of the first responders and citizen volunteers who rushed to …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksDiNapoli Statement on NYC's 2025 Budget Modification
… will allow the city to restore funding for two police classes that were canceled last year and make up for cost …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationNew York State Comptroller DiNapoli Statement on New Shareholder Rule
… the Securities and Exchange Commission’s (SEC) final vote on a shareholder rule: “Today's action by the SEC will … the Securities and Exchange Commissions SEC final vote on a shareholder rule …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-ruleAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. … being purchased. Additionally, the Scheduled Delivery Due Date is an automatically populated field on the PO that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that … did not prepare adequate monthly reports detailing all funds received and disbursed. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialFranklinville Central School District – Financial Management (2017M-49)
… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … readings to physical inventory. Officials did not require all employees to account for fuel pumped. Key Recommendations … that fuel inventory records are periodically reconciled to all fuel used and physical fuel tank measurements. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 through … actually increased the District’s cost of providing health insurance by $37,179. District officials do not require … basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … one compared the bank statements and canceled check images to the Board-approved vouchers to verify that all disbursements were approved and paid to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Sandy Creek Central School District – Reserve Management (2023M-43)
… (Board) and District officials properly managed reserve funds. Key Findings The Board and District officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) … EBALR is only used for allowable expenditures. Transfer funds improperly maintained in the debt service fund to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had the following unneeded accounts: 354 network … accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Davenport - Transparency (2018M-85)
… and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and deliberate … comment on issues that were raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Putnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27