Search
City of Mount Vernon – Payroll (2014M-347)
… provided sufficient oversight of employee time and attendance and leave accruals for the period January 1, 2013 … 68,000. The City, which is governed by a five-member City Council, has approximately 900 employees. Budgeted … to payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … for the 2011-12 through 2015-16 fiscal years was used to finance operations. Restricted fund balances were … overfunded. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… 2016. Background The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio … operates three schools with approximately 817 students, is governed by an elected nine-member Board of Education. … The account clerk reviews the obituaries and if a retiree is identified as deceased, the secretary contacts any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSchuylerville Central School District – Fund Balance (2016M-113)
… 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The District, which … operates three schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Appendix B — Travel References – Travel and Conference Expense Management
… both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York … for "mileage rates") New York State Taxation and Finance, Hotel Tax Exemption Certificate (search for "ST-129") …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesPeru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. Key Findings The faculty auditor did not review the central treasurer’s bank reconciliations … officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Suffolk Board of Cooperative Educational Services (BOCES) is an association of 18 component school districts. Combined, … students in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by … $160.4 million. Key Findings Although the Board is required to approve all budget transfers above $25,000, …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andCohoes City School District – Budgeting (2016M-111)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices to determine if District officials properly managed fund … and planned uses of reserve funds. Use surplus funds to fund one-time expenditures, fund needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Cazenovia Central School District – Financial Condition (2015M-327)
… is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Village of Malverne – Procurement (2017M-16)
… August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. The Village is governed by an elected five-member Board of Trustees. … Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a purchase has been …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… June 30, 2016. Background The Village of Sleepy Hollow is located in the Town of Mount Pleasant in Westchester … County and has approximately 9,870 residents. The Village is governed by an elected seven-member Board of Trustees, which is responsible for overseeing financial activities, including …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Village of Silver Creek – Capital Projects (2017M-31)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s capital projects for the period … deficit fund balance and a $293,000 interfund loan payable to the general fund. The Board did not approve water capital … projects and revise the plan as needed. Develop a plan to eliminate the deficit fund balance in the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Elmira City School District – Financial Condition (2014M-348)
… 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of Education, … and maintained. Develop a multiyear financial plan that is sustainable and includes information related to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… The Brighter Choice Charter Middle School for Girls is a public school that is not under the control of the local school board in the … was issued in November 2009, and oversight of operations is provided by a five-member Board of Trustees. Operating …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… Purpose of Audit The purpose of our audit was to review internal controls over the Justice … through August 21, 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has … Village of Johnson City Oversight of Justice Court Operations 2015M29 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… February 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave … which projects risk delays or cancellation if that money is not found, and how those choices would affect the new … an identified funding source. Like the MTA, the public is also waiting for more information about what steps the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programComptroller DiNapoli Releases Municipal Audits
… by law. The clerk also did not always deposit clerk fees within the required timeframe or remit them to the … In addition, officials failed to adequately track garbage disposal sticker and compost pass inventories and ensure that …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Federal Receipts – Federal Funding and New York
… the last significant portion of pandemic assistance in SFY 2026; as of the FY 2026 NYS Executive Budget Financial Plan, the State is … to receive almost $93.1 billion in federal funding in SFY 2026. Federal Receipts Received by New York State, SFYs 2005 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receipts