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Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… not-for-profit organizations were for appropriate purposes and were properly approved and supported. Key Findings The payments Town officials made to not-for-profit …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to 38 days late. Always … the required timeframe or remit them to the Supervisor in a timely manner. Key Recommendations Remit all real …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Broadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions … were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Seminars for Local Officials
… Official Training Unit offers seminars for municipal and school district governing boards and other local officials … is offering a series of virtual seminars for municipal and school district governing boards and other local officials …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Advisory Council for the Retirement System
… Briccetti Mulligan President & CEO Business Council of New York State, Inc. Mario Cilento President New York State … Research & Negotiations AFSCME District Council 37 Michael O'Meara President Police Conference of New York, Inc. …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemIX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and procedures that follow: Provide guidance and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewAudits
… the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary called the Taxpayers’ Guides to Audits; and the entire audit report. See Reports for …
https://www.osc.ny.gov/state-agencies/auditsFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… Rockaway, Queens, and primarily provided services to pre-school children in the communities of Far Rockaway in Queens … in Brooklyn. Comptroller DiNapoli said, "Stealing from the public is bad enough, but exploiting small children to pay … in New York state." District Attorney Brown said, "The public funds provided to Island Child Development Center were …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedState Public Health Emergency Medical Stockpile
… during the procurement process for medical equipment for public health emergencies to ensure usability of the … for coordinating and managing all activities for public health and health care facility emergency … of State agencies and authorities, local governments, school districts, colleges and universities, and other …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileSection 8 Housing Choice Vouchers – Federal Funding and New York
… In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five boroughs as … by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersReview of the Financial Plan of the City of New York - March 2011
New York City’s economy is recovering from the recession at a faster pace than the nation and the rest of New York State.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2011.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2006
"The State Comptroller predicted that favorable financial developments would permit the MTA to forgo a 5 percent fare and toll increase planned for 01/01/07."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2007.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2015
On July 22, 2015, the Metropolitan Transportation Authority (MTA) released a preliminary budget for 2016 and an associated financial plan (the “July Plan”).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2016.pdf