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Village of Hempstead – Budget Review (B17-7-6)
Village of Hempstead Budget Review B1776
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Town of Somers – Justice Court (2013M-198)
… approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Canton Central School District is located in St. Lawrence County. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287DiNapoli: 82 School Districts in Fiscal Stress
… latest round of scoring designated eight school districts in “significant fiscal stress,” 24 in “moderate fiscal … that were classified in “significant stress” were: Hempstead Union Free School District (Nassau County); Sachem … with the State Education Department as of Dec. 31, 2015. Today’s announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… recent audit examines how the state Department of Health (DOH) collected and used data from nursing homes to … after 9/11 and during the COVID pandemic. Our appreciation for one another is deeper in stressful times. We applauded … facilities. Since most residents of nursing homes are seniors, this also highlights shortcomings with how society …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Board’s oversight of the District’s financial operations for the period January 1, 2012 through December 31, 2014 and … 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … of Clyde, located in Wayne County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109East Moriches Union Free School District - Budget Review (B7-15-5)
… budget are reasonable, except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. We …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) … and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk County-based for-profit … education programs, Just Kids also operates a day care center. Several Just Kids employees also performed services …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualOther Bulletin No. 52
… the agency of OSC’s automatic processing of the Bargaining Unit, Benefit Program and Earnings Program change Affected Employees Payroll Bargaining Unit Code (BU78) will be established for all employees in agency 19001 currently in Bargaining Unit 79. Background OSC has determined that the new Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsCity of Lockport – Budget Review (B23-1-7)
… an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… 2014, Linden Plaza’s management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased … system. We judgmentally selected two invoices, one for ten refrigerators and another for eight stoves to account for … due to poor record keeping. While they showed us several refrigerators and stoves in a warehouse, they were unable to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentOpinion 91-24
… may contract with a county to provide sewer service to properties within a county sewer district. The cost of such a … treatment plant operated by a county sewer district. The properties through which the trunk line passes in the village … town began to seek the appropriate means of charging the properties within the development a proportionate share of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53State Comptroller DiNapoli Releases Audits
… and Treatment (SIST) parole officers to have a minimum number of monthly contacts with paroled offenders. An initial … care organizations more than $18.9 million in mainstream Medicaid managed care premiums for the state fiscal year … audit report identified vulnerabilities in the DOH’s provider enrollment and revalidating processes that undermine …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsNYS Comptroller DiNapoli on Amazon's Racial Diversity, Equity and Inclusion Practices
… equity, diversity and inclusion, and how they affect the company’s business, in light of the significant controversies … addressing inequities and protecting the company’s long-term success. “Jeff Bezos has been an outspoken advocate in …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-amazons-racial-diversity-equity-and-inclusion-practicesState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorBarker Central School District – Payroll (2023M-19)
… Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … and necessary purpose. Perform a more thorough review of payroll during the payroll certification process. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19