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DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… narrow the future projected budget gaps. The budget gap for FY 2018 has been reduced from $2.8 billion to $2.2 billion, and the gaps for fiscal years 2019 and 2020 are essentially unchanged at … budget gaps. In each of fiscal years 2014 and 2015, for example, tax collections exceeded the city’s initial …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… sound fiscal and administrative practices and a disregard for the interests of taxpayers,” said DiNapoli. “Instead of … as interim superintendent and set her pro-rated annual salary as $60,000. This agreement should have equated to … than should have been paid, which equates to an annual salary of $346,667. When she was ultimately appointed …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 93-1
… the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy) COUNTY …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Proposed Regulations
… of article 4-C of the Economic Development Law, the basis for any such exemption, and the status of existing procurement contracts. Such report shall list for each contract the following information: (i) contract or … of and the amount of State appropriated funds used for the contract; (vi) the full name and address of the …
https://www.osc.ny.gov/legislation/proposed-regulationsSafety of Seized Dogs
… Markets Law (Law) empowers the Department to set standards for the humane care of seized dogs and inspect municipal dog … licenses are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are also required to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the claims were for appropriate purposes, only five claims included evidence …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… following are descriptions of the five budget entry types for Budget Transfers within a Business Unit: Apportionment – … segregation. A lump sum appropriation is an appropriation for which the budget bill does not specify 1) a particular … the MSC01 business unit or 2) a particular account code for those appropriations within the State Operations budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBOCES Milk Bidding (2018-MS-2)
… used generally resulted in receiving multiple bids for participating school districts (districts). Bidding … volume and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Rondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the … Background The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale … operates five schools with approximately 2,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296South Mountain Hickory Common School District – Financial Management (2022M-49)
… Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted unrealistic budgets. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… not proper. As a result: $14.1 million of (97 percent) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … Develop and implement procedures for monitoring salary and wage payments. Seek recovery of any amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkSackets Harbor Central School District - Information Technology (2019M-208)
… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Grand Island - Information Technology (2019M-34)
… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Saranac - Cash Management (2019M-32)
… Key Recommendations Periodically request proposals for banking services from multiple financial institutions to … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key … written policy and prepare and enforce written procedures for students’ proof of residency that include a provision to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized … longer needed and regularly review network user accounts for necessity. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user