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Saranac Central School District – Payroll (2015M-298)

… (i.e., time records) to ensure that payments were based on the actual hours or days worked and Board-authorized … when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

City of Binghamton – City Operations (2015M-280)

… while the respective expenditures per capita were $51.36. Health insurance costs increased by approximately $1 million, or … retirees in a cost-effective manner. Discuss with the City attorney the possible establishment of a sewer capital …

https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280

Selected Aspects of Railcar Fleet Maintenance (Follow-Up)

… Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island Railway (Railway) have established systems of regularly scheduled inspections and maintenance. While inspections were usually performed on … for improvement because this was not always the case. We recommended that Transit and Railway monitor when …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow

Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)

… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s financial … liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent recommended to the Board, and the Board approved, a contract with the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-business

Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)

… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the … year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30. Report the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18

Freeport Union Free School District – Financial Management (2024M-49)

… balance that is not needed circumvents the statutory limit on surplus fund balance and maintaining unreasonable reserve … finance expenditures. The Board and District officials: On average, annually over estimated appropriations by $18 … corrective action. Appendix B includes our comments on certain issues raised in the District’s response. … …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49

Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System

… (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water accounting … need attention, particularly large volumes of unaccounted-for water. Calculate unaccounted-for water losses and related costs Unaccounted-for water is …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-system

DiNapoli: Fiscal Stress Remains Low in Villages

… this year. Of the 15 villages listed in fiscal stress in 2013, only four – Amityville, West Hampton Dunes, Marcellus …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villages

State Police Bulletin No. SP-171

… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2016 State … Training Stipend) or Leave of Absence/MLL (Mil Lv) on 11/01/16 are eligible for the Hazardous Duty Pay. OSC … employee’s taxable gross and are subject to all employment taxes and income taxes. Income taxes will be calculated using …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-pay

Monitoring the Green Innovation Grant Program

… is the GIGP, which supports projects across New York State that utilize unique stormwater infrastructure design … rainwater as a valuable resource to be harvested and used on site, or filtered and allowed to soak back into the … the Department of Environmental Conservation’s New York State Stormwater Management Design Manual; provide the …

https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-program

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … assets. Although the treasurer verbally updates the board on bank balances at the monthly meetings, he does not provide … in revenue or unexpected expenditures. … New York State Comptroller Thomas P DiNapoli today announced his …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2

Rochester Attorney Admits to Unlawfully Receiving Retirement Benefits

… today to unlawfully "double-dipping" and receiving state retirement benefits to which she was not entitled. She … she unlawfully took $85,000 in state pension benefits on top of her six figure salary," State Comptroller Thomas P. … admitted that while employed with MCC, she falsely filled out an Application for Service Retirement, dated April 3, …

https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefits

DiNapoli: Local Sales Tax Growth Slows

… Local sales tax collections in 2014 suffered the slowest annual growth since the end of … grew by $439 million, or 3 percent, from 2013 to 2014. In 2013, the growth rate was 5.2 percent. New York’s 15-year annual average growth in sales taxes is 4.2 percent. “Municipalities across this …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slows

DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … 2,100 prescription medications totaling about $198,000 for inmates from a local pharmacy without the benefit of … price quotes. City of Batavia – Awarding Contracts for Goods and Services (Genesee County) The city did not …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …

https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-audits

DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration

… meet the moment by adopting comprehensive risk mitigation strategies and effective AI governance frameworks that … the risks involved with some AI products – and the strategies to reduce or eliminate those risks – has not kept …

https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-acceleration

Oversight of Pupil Transportation Services (Follow-Up)

… children are transported to school daily across the State, with one third riding School District-owned buses, one … make rules and regulations implementing such requirements on a statewide basis; and (c) establish an electronic data … required initial and annual refresher trainings. To carry out its responsibilities to ensure safe and efficient …

https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-follow