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Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an intermunicipal agreement to establish a … the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of Vestal in …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … million. “Nelson’s breadth of legal knowledge, his passion for justice and dedication to public service make him an …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… internal controls over the District’s financial activities for the period July 1, 2011 through November 14, 2013. … with approximately 2,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $50.6 million. … competition from potential vendors and award the contract for report card services on the basis of a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessCity of Binghamton – City Operations (2015M-280)
… by a seven-member Common Council. The 2015 general fund budget totaled approximately $64.7 million. Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … the respective expenditures per capita were $51.36. Health insurance costs increased by approximately $1 million, or …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280State Agencies Bulletin No. 793
… Purpose To inform agencies of the new DOB requirement. Background Per … December 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own investments. In order to comply with this Final Regulation, TIAA/CREF has notified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… which was granted a five-year charter by the Board of Regents of the University of the State of New York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mSaranac Central School District – Payroll (2015M-298)
… Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, which operates four schools … performed by the payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298North Shore Central School District – Fuel Inventory (2017M-89)
… to evaluate the District’s controls over fuel inventory for the period July 1, 2015 through December 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $99.5 … book inventory and reconcile it to the physical inventory for each type of fuel. Since employees did not record the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… Robust increases to reserves will better prepare us for future downturns and challenges. “I remain concerned … it hinders our future, which is why I proposed a roadmap for reform to impose meaningful limits on debt and ban … backdoor borrowing. This proposal can serve as the basis for discussion and action to give more power back to voters …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed … and did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Wyandanch Union Free School District – Budget Review (B23-7-1)
… years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… will contact a Voucher Authorizer at the agency via phone call or email. Agencies have the following … . The email must include the name, email address, and phone number of the new contact. Since the traveler’s supervisor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a military address using the Statewide Financial System (SFS). Process and Document Preparation: To process a payment to a military address using the SFS, … This section provides Business Units with guidance on how to process payments to a military address using the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has … Town of Summerhill Fund Balance and Budget Monitoring 2013M27 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170NY-Sun Incentive Program (Follow-Up)
… electricity come from renewable energy sources such as solar and wind by 2030. NY-Sun was launched in 2012 by the … to help establish a self-sustaining and self-sufficient solar industry in the State. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… usually performed on time, there was still an opportunity for improvement because this was not always the case. We … that Transit and Railway re-assess the 80-percent goal for timeliness of inspections to determine whether a higher … possible savings from extending the inspection interval for the newest classes of cars. Key Findings MTA – NYC …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow