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Village of Delhi - Disbursements (2019M-204)

… cover the Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Northern Adirondack Central School District – Financial Condition (2020M-51)

… complete report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s financial condition. Key Findings Expenditures … by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Hauppauge Union Free School District – Overtime (2016M-70)

… prior to the work being performed. Review security staffing and determine whether work shifts can be rearranged …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Wainscott Common School District - Financial Condition (2018M-237)

… action to our prior report that pointed out the excess accumulation of fund balance. Key Recommendations Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

State Comptroller DiNapoli Releases Audits

… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Homes and Community … Developments Located Outside New York City (2022-S-46) The Mitchell-Lama Housing program (Program) was created to … mortgage loans and real property tax exemptions, the Program required limitations on profit, income limits for …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases School District Audits

… of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits

CUNY Bulletin No. CU-702

… increase for employees represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in paychecks dated February 11, 2021. OSC Actions At the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increase

Accounts Payable Advisory No. 35

… Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-terms

Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)

… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements

Opinion 91-30

… equipment and supplies under State contracts through the New York State Office of General Services subject to rules …

https://www.osc.ny.gov/legal-opinions/opinion-91-30

Livingston County Probation Department – Financial Operations (2016M-404)

… Purpose of Audit The purpose of our audit was to examine the Department’s financial operations for the … Key Findings The Department makes little or no effort to collect unpaid obligations for the Department’s 1,900 “due … Department did not maintain adequate documentation related to undisbursed restitution or make timely payments to unpaid …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Examination of Sunset LG Realty, LLC

… Assistant Facilities Program Coordinator. Based on our audit, the New York State Joint Commission on Public Ethics (Commission) found the Downstate employee violated New York State Public Officers Law § 73(5)(a). In settlement of the …

https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llc

Justice Court Fund: Invoice Billing Program

… the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to determine the …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-program

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… to ensure that they made reasonable progress toward their goals. Officials did not impose penalties on businesses in … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost … for each project. Implement procedures to monitor project goals and performance expectations. Implement procedures for …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Town of St. Armand – Selected Financial Operations (2017M-142)

… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … respectively. Key Findings The Department’s bylaws do not adequately segregate financial duties and instead assign …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

DeRuyter Central School District – Financial Condition (2015M-119)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119

Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … estimates for expenditures and use of fund balance in the annual District budget. Even though the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial