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2017 Annual Cash Basis Report on State Funds
… List of Joint Custody Funds … Comptrollers Annual Report to the Legislature on State Funds Cash Basis of Accounting …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-fundsCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and … City and BPU purchasing policies. The City has also failed to segregate duties or provide adequate oversight of the cash … and State statute. Obtain written contracts with vendors to ensure that they are receiving the proper prices and that …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended May 31, 2009 through 2012 were filed 10 to 22 months late. When the year-end report is untimely, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Southside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background … with NHA, to ensure the fee is reasonable and in the best interest of the School. Periodically request a breakdown … agreements to ensure that they are reasonable and in the best interest of the School. … Southside Academy Charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318State Comptroller DiNapoli Releases School Audits
… not establish policies and formal written procedures over payroll timekeeping. As a result, time sheets were incomplete …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and remained high with nearly one in three students chronically absent during the 2022-23 … districts need to engage students, families, and their communities to address this troubling issue.” Chronic …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT … function, the plan should include an explanation of how payroll processing will continue in the event of an … implement the plan; Backup methods and storage policies (see next section entitled Backup Procedures); and Details …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company … does not maintain a record of daily cash balances in the checking and savings accounts and cannot perform … written financial reports to the Village, as stated in the bylaws. The Treasurer does not maintain a cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialVillage of Middleburgh – Fiscal Operations (2013M-10)
… they were required to annually audit the Clerk-Treasurer’s records and reports, and therefore, did not audit any of the Clerk-Treasurer’s receipt or disbursement records. They have allowed the Clerk-Treasurer and Deputy to … work they perform. Key Recommendations Audit the financial records of the Clerk-Treasurer, at least annually, to verify …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10DiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… growth that offer reason to believe the Rockaways is on the road to recovery. New York City’s iconic Rockaway … and one-quarter of households, respectively, relied on the Supplemental Nutritional Assistance Program between 2016 and … provides valuable information on how far we have come and what is still left to be done,” said State Senator James …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackOversight of Residential Domestic Violence Programs (Follow-Up)
… based on the amount and quality of information provided by OCFS, that OCFS Central Office did not maintain adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followState Comptroller DiNapoli Releases Municipal Audits
… receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and penalties. The … did not create some sewer and water accounts and did not bill 70 accounts. Town of Highlands – Water and Sewer Funds’ …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of Scottsville - Financial Management (2018M-75)
… to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… Drug overdose fatalities surged during the COVID-19 pandemic in New York state, with opioid-related overdose deaths increasing by …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Brian Butry at 518-474-4015 or email: bbutry@osc.state.ny.us . Frankfort-Schuyler Central School District – … through 2014-15. The district appropriated $2.4 million in fund balance as a financing source in the annual budgets for …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsVillage of Washingtonville – Financial Condition (2013M-346)
… and ensuring that the Village is not committed to any payment before verifying that a sufficient appropriation is …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of Phelps – Financial Management (2015M-70)
… the Town’s financial management practices for the period January 1, 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
New York Citys contract spending excluding capital projects has grown significantly in recent years rising to $243 billion in fiscal year FY 2023 an increase of nearly $7 billion from FY 2019 representing an outsized share 41 of total citywide operating spending growth in this period
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019State Comptroller DiNapoli Releases School District Audits
… Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39) While the board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The board and officials used …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Lindley – Justice Court (2017M-270)
… and resolve any discrepancies. Review the Traffic Safety Law Enforcement and Disposition reports to identify …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270