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Town of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239NYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… DiNapoli released the following statement in response to Amazon’s disclosure of vote results from its annual meeting … diversity, equity and inclusion won support from 44.18% of Amazon shareholders, an immense success for a first-time … majority support. “Shareholders sent a loud message to Amazon that they want the company to do more to address …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits were issued. Brasher-Winthrop Consolidated Fire District – … made during the audit period and found that they were for proper district purposes. City of Dunkirk – Billing … adequate oversight to ensure that financial activities were properly recorded and reported. They did not properly …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Global Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials … remittances to bank deposits. Ensure State aid payments are properly accounted for and deposited timely. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Woodbourne Fire District – Board Oversight (2023M-98)
… District’s financial operations, including controls for wire transfers, online banking, investments, procurement, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountThousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Village of Richmondville – Disbursements (2012M-178)
… that all employees are paid at documented Board-approved pay rates and that withholdings are accurate. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … access to the financial system and online banking to a third party and by not ensuring proper segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32SUNY Bulletin No. SU-302
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. … included in the employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … assess whether local officials adequately considered the impact of the pandemic on their financial operations while … inappropriate purchases. Town of Caneadea – Fund Balance Management (Allegany County) The board did not effectively …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1New York's 529 College Savings Program Turns 20
… lasting meaning. New York’s 529 College Savings Program’s Direct Plan is the largest plan of its kind in the country, … with more than one million accounts in both the Direct Plan and the Advisor-Guided Plan . In the last year, … eliminated the minimum contribution requirements for the Direct Plan . In September 2018, Direct Plan fees dropped to …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20DiNapoli Releases Economic Report on the Bronx
… The COVID-19 pandemic hit the Bronx harder than any other borough by several measures, … report details, prior to the start of the pandemic, the Bronx was on an upward trajectory, with steady economic and … caused by the COVID-19 pandemic has taken a toll on the Bronx, throwing it off its pre-pandemic course,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-releases-economic-report-bronxDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… agencies — the New York City Department of Education (DOE), the New York City Housing Authority (NYCHA) and New … be updated monthly. New York City Department of Education DOE is the largest public school system in the nation, … have continued to decline even as the Public Health Emergency has ended. In 2023, rent collections are budgeted …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOpinion 2024-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, § 198; VILLAGE LAW, § 11-1112. We are in receipt of the City of Troy’s (“City”) resolution no. 2024-127, … We are in receipt of the City of Troys City resolution no 2024127 adopted by …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1State Comptroller DiNapoli Releases Local Government Audits
… 184 tax payments totaling $237,500 and found they were recorded properly and deposited intact but were not … controls were not implemented. The treasurer performed all cash receipt duties and cash disbursement duties. … revenues of more than $8,400 were deposited between 26 and 59 days after collection. Town of Westford – Financial …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsTiconderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Uniondale Union Free School District – Information Technology (2023M-61)
… As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … ensure they are necessary. Disable 3,471, or 71 percent, of the District’s enabled nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61