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City of Yonkers – Budget Review (B18-6-7)
… overtime costs could potentially be over budget by as much as $2.5 million based on the 2017-18 fiscal year … Firefighting overtime costs could be over budget by as much as $949,000 based on the 2017-18 fiscal year overtime … debt for these special projects. The City’s adopted budget does not include a contingency appropriation for the general …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and appropriated fund balance that was not needed to fund operations. Elizabethtown-Lewis Central School … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCredit for Previous or Military Service – Regional State Park Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined … of your military service. To determine your eligibility and the cost, if any, please send us a copy of your …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceCity of Yonkers – Budget Review (B6-14-14) - Revised
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the … annually. Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… deliberate audit of each claim before the Board authorizes payment. Even though the claims auditor appeared to be … were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for a proper District purpose and audited prior to payment. However, purchase orders for six of the 25 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and … have not developed written policies or procedures to formalize the process for calculating, reviewing, … trends and other identified analysis. Review the reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andFillmore Central School District – Reserve Funds (2016M-386)
… Central School District is located in the Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Town 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 … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background The Town of Rhinebeck is located … million, respectively. Key Findings Town officials need to improve internal controls over cash management. Although …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… to ensure honey bees entering the State are healthy and free from disease. Additionally, Ag&Mkts did not have support …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and … Free School District – Financial Condition Management (Suffolk County) The district's budgeting practices included …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not … Phelps – Financial Management (Ontario County) Officials have not developed adequate policies and procedures or …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… report - pdf] We also released five letter reports to the following Off-Track Betting (OTB) Corporations: … OTB [pdf] . Purpose of Audit The purpose of our audit was to assess the financial condition of the five regional OTB Corporations to determine if it has continued to deteriorate and whether …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014DiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” is “susceptible to fiscal … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… sufficient oversight or monitoring of the bookkeeper’s work. The Superintendent provided an independent review of … the bookkeeper’s payroll duties so that this individual does not control all aspects of payroll transactions. If it … controls to routinely monitor and review the bookkeeper’s work. Compare payroll journals to payroll source documents …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Cayuga County – County Bridge Maintenance (S9-13-4)
… expenditures totaled $134 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This Department includes a Highway Superintendent and a senior engineer technician who … of bridges. The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… policies and procedures related to acceptable use, breach notification, or disaster recovery. Key … each month. Adopt an acceptable use policy, information breach notification policy and a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197