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CUNY Bulletin No. CU-374
… Purpose To explain the procedures for processing the June 2009 … Allowance Payment for the titles listed above is pursuant to Article III, Section 12 of the Blue Collar Agreement and … pay status for at least 100 workdays from December 1 to May 31. $294.00 Campus Peace Officer (Full-time) Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … Key Findings The method of determining project benefits to be provided is not well-defined or required to be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … of claims, recording of claims, and information required to be maintained and reported to the governing body. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s procedures over solid waste and … is an independent public benefit corporation established to plan, develop and construct solid waste management facilities and to contract with Franklin County, other municipalities, state …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0School Districts’ Energy Performance Contracts (2013-MR-1)
… An EPC is an agreement with an energy services company in which energy systems are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight districts in this audit had nine EPCs that were initiated between …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1DiNapoli Halts $24 Million in Suspicious Tax Refunds
… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million … refund requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules … “Tax cheats are continually coming up with new schemes to get money they aren’t entitled to. My office works …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is governed by the Board of … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of those …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … not develop a formal multiyear financial or capital plan to help identify developing revenue and expenditure trends …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0XI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… that a charitable organization "shall not be qualified to make application for funds or grants or to receive such funds from any department or agency of the … When submitting contracts with charitable organizations to the Office of the State Comptroller (OSC) for approval, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … and information technology for the period July 1, 2011, to August 31, 2012. Background The Albany City School … the correct amount for separation payments provided to the employees leaving District service. Except for two …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … manner and dismissed tickets were not always reported to the JCF. The Board did not conduct an effective audit of … Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are properly reported as paid or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Comptroller DiNapoli Releases School and Municipal Audits
… in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. Auditors also found that 11 claims … deficit had occurred during the 2018-19 fiscal year. Due to several inaccurate estimates, the district is on track to …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsNew York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… remarks at the New York City Financial Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… is used by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA interest liabilities, and to review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsOpinion 92-54
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions … LAW, §60.10: A prospective appointee to fill a vacancy in the office of town supervisor who is an officer and stockholder of a bank would have a prohibited interest in the designation of the bank as a town depository, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54