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XI.12.D Closing Contracts – XI. Procurement and Contract Management
… the pre-encumbrances will be freed up upon contract closure. Once OSC has closed a contract, the contract header …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsClifton Park Water Authority – Water Charges (2015M-247)
… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … maintain public water supply and distribution facilities for the benefit of the residents of the Towns of Clifton Park … by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled approximately $5.9 million. Key Findings No …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund balance and … to address the water fund’s deficit fund balance or the sewer fund’s declining fund balance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26About this Report – 2022 Financial Condition Report
… of the New York State Comptroller was honored for the 25th year when it received the Award for Outstanding …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportState Agencies Bulletin No. 1881
… increases each year and is based on the Consumer Price Index on December 31 of the previous year. In 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsTown of Somers – Justice Court (2013M-198)
… by the Town Board which comprises the Town Supervisor and four elected Board members. The Town Court operates with two … collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Canton Central School District – Financial Condition (2013M-287)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through 2011-12 and found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Real Property Tax Cap - School Districts Guidance
… Nassau County were reduced in connection with corrections to the districts' assessments/tax rolls which exempted from … a good faith estimate of the amount the district expects to receive. To the extent that the amount receivable from LIPA is the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… (Finance) Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total account balances as shown on the Court Assets Tracking System … was a shortage of $882,850 on deposit. Finance could not account for the shortage. Finance also could not demonstrate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followAccess-A-Ride Accident Claims (Follow-Up)
… ( 2012-S-12 ). Background Our initial report, issued on April 24, 2014, determined that between 2008 and 2012 the … traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported accidents also initially increased, but decreased between …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesReview of Collecto, Inc
… $14,355 in overpayments represented services previously billed on prior invoices. The $2,664 in potential … vouchers with duplicate billings for amounts already billed on prior invoices. Continue to work with counsel’s …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-inc2019 Annual Audit
… as part of our daily audit. In addition, we identified 917 product code errors totaling nearly $3.85 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditHealth and Safety of Children in Foster Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our … timely. Key Finding We found that some progress was made in addressing the issues identified in our initial report. Of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors … are reasonable. The town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget … fees that the city has not previously assessed. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsTown of Wolcott – Financial Management (2020M-131)
… the Town Board (Board) effectively managed the Town of Wolcott’s (Town) financial condition. Key Findings The … financial condition, did not have a clear understanding of the laws governing the finances of the general fund tax bases and did not have an … whether the Town Board Board effectively managed the Town of Wolcotts Town financial condition …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131