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Town of Danby – Audit Follow-Up (2022M-8-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Danby’s (Town’s) progress, as of May 2025, in implementing … The purpose of our review was to assess the Town of Danbys Towns progress as of May 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Ballston - Water Fund Financial Operations (2023M-60)
… report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Manhasset Union Free School District – IT Asset Management (S9-22-15)
… safeguarded information technology (IT) assets acquired or in use during the audit period Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $27,800 were not inventoried. In addition, annual inventories were not adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Village of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187DiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentTown of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117DiNapoli Statement on Legislation Restoring Contract Review Authority
… 18, 2022. “The Comptroller’s independent contract review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityDistribution of Utility Arrears in New York State
… July 2022 PDF Version One impact of the devastating job losses incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in arrears on utilities bills for 60 days or … One impact of the devastating job losses incurred during the early …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… Liquidating a purchase order will also allow Office of the State Comptroller (OSC) auditors to access purchasing … refer to Section 4.E – Identifying and Processing Vouchers of this Chapter, for more information about identifying and … (FOB destination). Though generally exempt from payment of sales tax on its purchases, New York State is required to …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or … include any roofed structure used for permanent or temporary shelter of persons, animals, vegetation, or … and gutters, streets, sidewalks, rest areas, drainage systems, lighting systems, historic monuments, and similar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsState Agencies Bulletin No. 1674
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … a “Taxable Expense” (Earnings code TXE).The final transfer of taxable travel reimbursements for 2018 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1596
… to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal … “Taxable Expense” (Earnings code TXE). The final transfer of taxable travel reimbursements for 2017 will occur on … reflected as “Taxable Expense” on the advices or pay stubs of the Administration and Institution paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1596-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Frontier Central School District , Iroquois Central School … and the Wyandanch Union Free School District . "In an era of limited resources and increased accountability, it’s … Frontier Central School District – Procurement of Professional Services (Erie County) The district did not …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… Greene County couple today pleaded guilty to grand larceny for stealing over $35,000 in pension payments, New York State … in Greene County Court. In April, the couple were arrested for cashing pension checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… Food insecurity is increasing in New York, with one-in-nine households (11.3% or 875,000 … children when schools are closed in the summer. It is estimated the Summer Electronic Benefit Transfer Program … Food insecurity is increasing in New York with oneinnine households 113 or …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyOversight of Selected Aspects of Traffic Controls (Follow-Up)
… of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). About the Program The … the New York State Department of Transportation. Midtown in Motion (MiM), a congestion management system, is used by …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followState Comptroller DiNapoli Releases Municipal & School Audits
… loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user … accounted for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required … The district also did not obtain written quotes for the purchase of certain items from three vendors totaling $17,762 …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsMonitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47 ). About the Program The … To assess the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… unemployment is currently 5.6% in New York City, and 3.4% in the nation. “The city must take steps to strengthen … and the country. Young men in the city remain the only age and gender group to continue experiencing a high …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentState Comptroller DiNapoli Releases School District Audits
… that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60% of the timecards (25 of 41) were incomplete as a result of …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0