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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City of Binghamton is located … and Recreation in March 2013 but resigned on November 27, 2012 when irregularities related to cash receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsVillage of Atlantic Beach - Payroll (2018M-254)
… the budget did not reflect realistic appropriations for the building inspector’s permit fees each year, based on … fixed salaries or wages and review the payment arrangement for the building inspector position to ensure all salary and benefits are clearly documented in the minutes and …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Recruitment Events
… events scheduled at this time. Learn about opportunities to build a career with purpose at the State Comptroller's … the Office of the New York State Comptroller at an event in your area …
https://www.osc.ny.gov/jobs/eventsCity of Troy – Financial Condition (2015M-185)
… of reserves to finance operations, and budgets for the water and sewer funds contained unrealistic revenue … developed a multiyear financial plan or a comprehensive capital plan in accordance with the City’s Charter. The City … failed to maintain individual accounting records for each capital project. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Yates County – Sexual Harassment Prevention Training (S9-23-07)
… report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed … was provided to employees and elected officials. However, of the 45 total individuals we tested (23 selected employees and …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07CUNY Bulletin No. CU-234
… Purpose To explain the automatic processing of Ratification Bonus Payments and to provide instructions to … Pursuant to the 2002-06 Blue and White Collar Memorandum of Agreement dated July 19, 2005 between the City University … Sum Ratification Bonus Payment if the employee is Active on the employee’s bargaining unit’s ratification date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsLyme Central School District – Financial Management (2024M-87)
… Key Findings The Board and District officials did not properly manage the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … $1.4 million over the 4 percent statutory limit. Did not have written multiyear financial and capital plans to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Carthage Central School District – Financial Condition (2014M-138)
… through December 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, … to appropriate levels, if overfunded. … Carthage Central School District Financial Condition 2014M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, … in accordance with statute, to reduce reserves with excess funds. Develop, adopt and regularly update a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and … valid purposes. Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for … Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … review. In addition, officials did not have a written contract with the town’s IT provider that described specific … plan; fund balance policy; or reserve policies. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and four Board members. The Town’s major operating funds’ expenditures were approximately $145 million in 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsVillage of Wappingers Falls – Board Oversight (2023M-70)
Determine whether the Village of Wappingers Falls Village Board of Trustees Board provided adequate oversight over financial operations and capital projects
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Mount Morris – Justice Court (2012M-129)
… internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is located in … and surcharges for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have developed …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … and procedures would provide guidance on when and how to solicit competition, documentation requirements to support …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144IX.7.E Disaster Assistance – IX. Federal Grants
… project in the first instance. In this case, they can code transactions to track the disaster activity and later …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceCity of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total … with our recommendation and have indicated they planned to initiate corrective action. … audit city white plains …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1XII.6.L Replenishing an Advance Account – XII. Expenditures
… This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” … - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular voucher. Business … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account