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Examination of Pitts Management Associates (PMA)
… executing contracts without prior approval from OSC. In December 2013, Downstate replaced contract CM00939 with … RAP that would help Downstate achieve financial stability. In December 2015, PMA reported cumulative savings of $138 … implementation of the cost-saving improvements identified in the RAP. We also found that for select areas, PMA did not …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … Service and Office of the State Comptroller. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… audits of the East Greenbush Central School District CSD East Rockaway Union Free School District Honeoye CSD Jefferson CSD Keene CSD Lansing CSD OtegoUnadilla CSD and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… manage a comprehensive investment program. From July 1, 2022 through Feb. 29, 2024, the district earned $321,190 from … financial operations. All nine balance sheet accounts for 2022 and six accounts for 2023 were not accurate. Two … Of the 10 revenue accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, two accounts were overstated by a …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … District officials agreed with the audit results. Three Village Central School District – Financial Operations … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… spending, and as a result, 353 purchases may not have been for proper department purposes. Main-Transit Fire … Auditors found 288 charges totaling $64,925 did not have adequate support, including a specific district purpose, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… without board approval. Columbia County – Court and Trust Funds (2014M-353) The surrogate court clerk’s records could … of State Comptroller as abandoned property even though the funds have been in the custody of the treasurer for over … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mWellsville Central School District – Financial Management (2017M-159)
… approximately $29 million. Key Findings Although the Board appropriated fund balance each year to help finance the … to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. … and Board policy, to reduce any reserves with excess funds. … Wellsville Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159CUNY Bulletin No. CU-223
… TSA Program. Affected Employees Employees who participate in the CUNY Transit Benefit TSA Program and are enrolled in the Frequent Rider Plans #1 and #2 or the Express Bus … increase biweekly rates for employees enrolled in the Frequent Rider Plan #1 and the Express Rider Plan for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-223-automatic-rate-increases-and-name-changes-certain-plansRoxbury Central School District – Financial Condition (2013M-207)
… Background The Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed … effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Putnam Valley Central School District – Financial Condition (2016M-135)
… surplus funds to increase reserves and the debt service fund each year. However, District officials did not use these … year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. Officials … be used. Officials budgeted for and levied taxes to pay retirement, tax certiorari and liability claim expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee payroll payments aggregating $2,484: …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee … year must return advances. Travel advances can be issued in SFS in two different ways, either through an agency’s petty cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… at $13,700. The Mayor did not require department heads to track their time worked or to submit leave requests for taking time off, and the Council …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School District Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not deposited in a timely manner or properly secured prior to deposit. Cortland County Industrial Development Agency – … does not maintain any accounting records or prepare and submit monthly reports to the board. In addition, the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2