Search
Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an intermunicipal agreement to establish a … the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… he has appointed Elliott Auerbach as deputy comptroller for the Division of Local Government and School … Auerbach will head the division responsible for monitoring the finances of local governments and school … He is the county’s chief auditing officer and responsible for the care, custody and control of a $330 million budget. …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Groton Central School District , Herricks Union … Thomas P DiNapoli today announced his office completed audits of the Groton Central School District Herricks Union …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third … County District Attorney Brooks Baker, uncovered that Hamilton misappropriated more than $8,000 in fire company … and manipulating company bank accounts and records. Hamilton was issued an appearance ticket and will be …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsEast Moriches Union Free School District - Budget Review (B7-15-5)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … of June 30, 2006. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Housing Authority Administrative Expenditures (2016-MS-2)
… [read complete report - pdf] We also issued six letter reports to the following housing authorities: … housing authority administrative expenditures at the six authorities we audited were generally reasonable and … inappropriate expenditures to go undetected. In four of six authorities, we found either excessive compensation; lack …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Saranac Central School District – Payroll (2015M-298)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Rochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly … The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… Purpose of Audit The objectives of our audit were to determine if District officials adequately safeguarded … periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written policies to protect PPSI on MCDs and ensure that a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveCUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit … Council 37 SF, SJ, SK, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Note : For employees … represented by DC 37, this benefit will be applied to all members in the specified bargaining unit whose address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesState Agencies Bulletin No. 1206
… Affected Employees Control-D users Effective Date(s) The Control-D upgrade will be completed between 6:00 a.m. and … is performing an upgrade to Control-D version 3.7.01.100.The upgrade includes the following enhancements and corrects … List A new option has been added to show the Total Number of Reports Retrieved in the Reports List Supports browsers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to three years’ probation and ordered to pay full … were uncovered by DiNapoli’s audit and investigation of the court’s financial operations. "Mr. Fleury took … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesPutnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… of restorations and new agency spending, including to address fiscal cliffs , suggest savings will be more … steps up with sustainable policy changes and funding to address the influx of asylum seekers into communities across … for spending and revenue volatility remain elevated. “My team is analyzing the budget and will issue a public report …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetState Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… seeing profitability and bonuses decline, adding further to the city’s budgetary pressures. “The city’s economic … fragile and relies on the city and state working together to address these challenges. The mayor identified … and savings in his budget. Still, more can be done to incorporate recurring costs, including those to help …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for the period … $3.2 million for all five school districts of residence to revenues received and reported and did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … distinct and separate from the Town of Richland in Oswego County. There is one fire company located within the … expected standards of conduct for the guidance of District officers and employees and Department volunteer members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374