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Candor Central School District – School Lunch Operations (2015M-173)
… are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Town of Mayfield - Town Clerk (2016M-29)
… our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.9 million. Key Findings The … of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Clifton – Financial Management (2014M-217)
… April 30, 2014. Background The Town of Clifton is located in St. Lawrence County and has approximately 750 residents. … the Town’s financial records were reliable and maintained in a timely manner. The Board did not complete a sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Clarence Public Library – Audit of Claims (2016M-355)
… expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Naples Central School District – Online Banking (2015M-143)
… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Penfield Central School District – Financial Management (2015M-162)
… is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Avon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $19.2 … million. Key Findings The Board did not adopt policies for password management; protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Canton Central School District - Claims Audit Process (2018M-186)
… was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … policy that addresses reasonable levels of fund balance to be maintained. From 2013 through 2015, the Board … committed and reserved fund balances and how and when committed and reserved funds will be used. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… The Town of Niskayuna is located in Schenectady County and has approximately 21,780 residents. The Town’s 2013 … provided little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did … water billings in the water receivable control account and failed to audit the Receiver’s financial records and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Local Government – 2022 Financial Condition Report
… years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of total revenue ($85.2 billion) for local governments not … in real property taxes, representing over 53 percent of total revenue for each class; villages received $1.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, … not comply with the requirements Department of Taxation and Finance – Efforts to Collect Delinquent Taxes (Follow-Up) (2022-F-33) The Department of Taxation and Finance (Tax and Finance) pursues a range of activities …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… “These audits highlighted what is both right and wrong with IDAs in our state,” said DiNapoli. “Too many communities are left with unanswered questions about the effectiveness of … do not adequately monitor projects for compliance with job creation and retention goals. The board has not …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataWestchester Community College – Fixed Assets (2017M-78)
… Purpose of Audit The purpose of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78XII.6.B Land Acquisition Payments – XII. Expenditures
… the agency must also obtain a ChartField 3 value for coding certain payment vouchers and may have to process an … provides a link to a spreadsheet to facilitate the voucher coding necessary for federal reporting and interest payment … land purchase. Agencies must use a ChartField 3 value when coding eminent domain payment vouchers that reference funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several of New York State’s major housing and community renewal agencies, including the Housing Trust … through the construction, development, revitalization, and preservation of low-income housing. Within HTFC, the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… such as Head Start, Infant/Toddler Early Intervention, and Women, Infants, and Children (WIC). Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… today by New York State Comptroller Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage … to recruit and retain more nurses,” DiNapoli said. “The number of full-time nurses at H+H now exceeds … provide quality health care to all New Yorkers.” Following the COVID-19 pandemic, nearly all H+H hospitals saw a decline …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitals