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Compliance With Executive Order 95 (Open Data)
… facilities developed for the 1980 Winter Olympics, Gore Mountain, and Belleayre Mountain. As of August 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataProtection of Child Performers (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … 4-A of the State Labor Laws, which were established to protect child performers whose interests and well-being … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followNYS Common Retirement Fund Announces Second Quarter Results
… mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) and opportunistic strategy alternatives and real assets (0.6 percent). DiNapoli initiated quarterly …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) Although the clerk recorded, …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Announces Second Quarter Results
The New York State Common Retirement Funds Fund overall return in the second quarter of the state fiscal year 20172018 was 367 percent for the threemonth period ending Sept 30 2017 with an estimated value of $2013 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board established … provide detailed procedures for the financial management and recordkeeping of the activity fund or for closing … The District’s internal auditor audited the activity fund and noted weaknesses related to a lack of training, poor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89City of Amsterdam – Budget Review (B24-5-5)
… benefits between the operating funds using unsupported allocation methods. The City’s proposed budget includes a tax … and make modifications as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated to each fund are directly related to its operations. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brighter Choice Charter Middle School for Girls , Elmira City School … is being spent appropriately and effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations … announced his office completed audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsDiNapoli Announces Robin Lois to Oversee Local Government Division
… State Comptroller Thomas P. DiNapoli today announced the appointment of former Dutchess County Comptroller Robin Lois as the … State Comptroller Thomas P DiNapoli today announced the appointment of former Dutchess County Comptroller Robin …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionMonticello Joint Fire District – Fiscal Operations (2017M-80)
… 2015 through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Monticello Joint Fire District Fiscal Operations 2017M80 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsBenefit Eligibility Assessment Process (Follow-Up)
… included in our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). Background Our … (HRA) public assistance benefit eligibility assessment process complied with applicable policies and … 30, 2013. We found that HRA applied a fair and consistent assessment process when determining client eligibility in …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followControls Over Cash Advance Accounts
… (SED) has adequate controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … SED has adequate controls over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … is governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCity of Lockport – Independent Audit Services (2014M-238)
… records were in poor condition, which the certified public accounting (CPA) firm made no indication of in its … services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … proposals to ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Trumansburg Central School District – School Lunch Operations (2015M-171)
… the industry standards by reducing staff or increasing sales by the amounts needed to reach the industry standards, … multiple factors in order to move towards the meals per labor hour (MPLH) industry standards. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
Orleans Niagara Board of Cooperative Educational Services Financial Management 2016M72
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTown of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3