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Village of New York Mills – Justice Court (S9-14-4)
… 31, 2013. Background The Village covers approximately one square mile and has approximately 3,300 residents. The Board … trail and insufficient automated controls. … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… An EPC is an agreement with an energy services company in which energy systems are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight districts in this audit had nine EPCs that were initiated between …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] , East Hampton [pdf] , North Hempstead … the municipality must receive prior authorization from the New York State Office of Parks, Recreation and Historic … its parkland alienation transaction in July 2012 to make capital improvements or acquire new parkland as required. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … internal control system appropriately addresses all five com …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsKing Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … document such action in the minutes of its proceedings. … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132State Comptroller DiNapoli Releases Municipal Audits
… were so poor, the company could not provide assurance that all cash had actually been deposited. Town of Ithaca – … to ensure that municipalities are accurately billed for all fuel used. For access to state and local government …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… (Trustees) in 1686. The Patent granted the Trustees title and authority to manage approximately 25,000 acres of … of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The Trustees did not develop procedures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mEfficiency of Warehouse Space (Follow-Up)
… audit report, Efficiency of Warehouse Space (Report 2019-S-1 ). About the Program The Spending and Government … issued to all State agencies inquiring about warehouse and storage space and the associated costs because there was no … warehouse space. We could not determine the Initiative’s overall success, as an inventory of all State warehouses – …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followState Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued … that 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices of … The purchasing agent did not ensure purchases adhered to the district’s purchasing policy for goods and services …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … Director audits the claims, including payments made for the reimbursement of his own travel costs. Our review of …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… and the double-digit declines in the earlier months of the pandemic (April-June). “The COVID-19 pandemic … compared to January 2020. The New York State Department of Taxation and Finance reconciles sales tax collections at the end of each calendar quarter to reflect final reported sales …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentTown of Conesus – Justice Court (2013M-140)
… manner, or that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the … conduct annual audits of the Court’s financial records, no one can be certain that all Court money was accurately …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance … (Division). The Division assesses and certifies nursing home compliance through Certification surveys. We found the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followVillage of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this … practices and the level of fund balance to be maintained for each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller Thomas P. DiNapoli Statement on New State Budget
… about the epidemic and the trajectory and equity of the recovery. “The budget includes significant new resources from federal aid and from tax increases. Higher … earners the highest in the nation. Effects on the recovery of New York City and on the state and city budgets …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetState Comptroller DiNapoli Releases Municipal Audits
… software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. … unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) including gaming, streaming and … did not establish controls to prevent computer and mobile device users from downloading applications from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming … providers a total of $189,000 without using requests for proposals as required by the district’s procurement … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits