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City of Ogdensburg – Budget Review (B3-16-20)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance. There is no statutory authority for the City to borrow for operating expenses, as offered in one … 97.5 percent of its constitutional tax limit. Prior to the completion of our review, the City Council adopted a …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 percent in 2009-10, and 4.05 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… approximately $84,000 to 13 vendors without obtaining the required quotes or RFPs. The Board adopted a comprehensive … and the Board has not developed a disaster recovery plan. The Village received various IT services from consultants without service level agreements. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… and fund balance available for appropriation. Monitor actual results of Town operations against budget estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Village’s annual financial report with the Office of the State Comptroller in a timely manner. Implement compensating …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is … expenditure ledgers and did not provide a monthly budget-to-actual report. The Board has not audited, or caused to be …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Agricultural Society (the Society), has been arrested for allegedly stealing more than $60,000 in funds from the … and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently is the … District Treasurer, as well as the Clerk/Tax Collector for the Town of Willsboro, NY. District Attorney Carriero was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCity of North Tonawanda – Financial Operations (2012M-203)
… by law. These events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases School Audits
… School District and the Peru Central School District . "In an era of limited resources and increased accountability, … District – Check Signing (Suffolk County) The treasurer does not maintain custody of his signature, or supervise the … or maintained any other documentation of the source, date, amount and purpose of cash collections when collecting cash …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact contract with the Brighter Choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mHigher Education – 2023 Financial Condition Report
… nationwide in Spring 2023, according to the National Student Clearinghouse. Costs and Financial Assistance … percent, for the United States overall. The percentage of student loan debt balance in New York State that was 90 or …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationCUNY Bulletin No. CU-574
… of Kin Affidavit (Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has … a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding eligibility for Blue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryOpinion 2000-22
Whether an appointed town attorney would have a prohibited interest in a preexisting contract between the town and his or her law firm
https://www.osc.ny.gov/legal-opinions/opinion-2000-22SUNY Bulletin No. SU-310
… a check returned or exchanged on an AC-230 for dates on or after the effective date of the payment, the payroll system … method. If an overpayment of earnings is identified after the automatic payment is processed but before the … placed on a Paid or Unpaid Military Stipend Leave on or after the effective date of the payment as the result of new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-representedState Comptroller DiNapoli Releases Audits
… government buildings by April 2020 and the BuildSmart 2025 program expands upon the original program and sets new … (OTI) procures citywide IT services. In December 2014, NYC entered into a Franchise Agreement (Agreement) with a … including the collection of almost $70 million due to NYC. The follow-up found that OTI made progress in addressing …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsEffectiveness of the Information Technology Transformation
… separate audits of the security and effectiveness of core systems at three major agencies, each organized within a … statutorily authorized State oversight entities, such as OSC. Also, our rejoinders to certain ITS statements are … of Division of Criminal Justice Services’ Core Systems (2014-S-24) Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformation