Search
Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… taxes agreements. Key Findings The method of determining project benefits to be provided is not well-defined or … to be documented. Therefore, it is possible that not all project applications of the same type were evaluated using … Recommendations Establish specific criteria for evaluating project applications in a consistent manner; ensure the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… and not all overtime was properly documented. A full-time officer did not appear to have worked certain hours claimed …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2CUNY Bulletin No. CU-405
… listed above is pursuant to Article III, Section 11 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-405-june-2010-cuny-uniform-allowance-paymentCUNY Bulletin No. CU-374
… listed above is pursuant to Article III, Section 12 of the Blue Collar Agreement and the memorandum from Carmelo Batista …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-374-june-2009-cuny-uniform-allowance-paymentState Comptroller DiNapoli Releases School Audits
… The district reported four general fund reserve funds (health insurance, tax certiorari, employee benefit accrued liability … $10 million. The district was authorized to establish the health insurance reserve fund and has adopted a written …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) … December 31, 2012. Background Aspire provides a wide range of services to children with disabilities from birth through … Determine whether the costs reported by Aspire of Western New York on its CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… operations for the period January 1, 2009 through March 13, 2014. Background The Almond Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… The County of Franklin Solid Waste Management Authority is an independent public benefit corporation established to … treating and disposing of solid waste. The District is governed by a seven-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … and civil office cash receipts were not properly accounted for, secured, and deposited in a timely manner. The civil …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andDiNapoli Halts $24 Million in Suspicious Tax Refunds
… announced today his office stopped more than $24 million in questionable personal income tax refunds so far in 2014, after finding 7,482 improper filings –an 18 percent … requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules will not …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the … Due to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mTown of Dunkirk – Justice Court (2013M-106)
… through March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The Town is governed by an elected Town Board which consists of the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from … approximately 35,000. The City is governed by its Charter and State laws. The City Council, which consists of five … The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled approximately $73 million …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mSchool Districts’ Energy Performance Contracts (2013-MR-1)
… or cost savings. However, most of the savings will be the result of grants and/or State aid received to help finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Watervliet City School District – Payroll and Claims Processing (2013M-4)
… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Gouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… corresponding disbursements (net of refund transactions) is essential since this information is used by the State’s auditor/consultant engaged to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsState Comptroller DiNapoli Releases Audits
… $175 billion. Auditors found limited assurance that DFS is adequately performing its oversight responsibilities … River–Black River Regulating District’s (District) mission is to construct, maintain, and operate reservoirs in the … in violation of the Public Health Law, a portion of which is deposited into a special revenue PSC account. A prior …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsSchuyler Heights Fire District – Claims Processing (2014M-124)
… and an appointed Treasurer acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Portville Central School District - Financial Management (2018M-245)
… (6 percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance … with combined balances of approximately $1.6 million as of June 30, 2018 were not being used as intended and were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245