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State Comptroller DiNapoli Releases Municipal & School Audits

… during the audit period. However, the district could have earned approximately $12,600 more had officials used … options or formally solicit interest rate quotes that may have resulted in higher investment earnings. As a result of … Had the district realized such earnings, the board may have been able to avoid increasing the 2023-24 tax levy. Lake …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1

City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)

… park and recreation, or building permit fees. Invoices for payment of sludge fees were not always billed to customers. … were accounted for. Procedures for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a comprehensive IT security …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

GASB Statement 87, Leases

… assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an … asset to the lessee by the end of the contract, and have no termination options. These should be reported as a … to the lessor at or before the end of the lease term, less any lease incentives received from the lessor at or before …

https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leases

Opinion 92-20

… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the … occupations and activities within the town. Pursuant to section 136, a town has the power to license, among other …

https://www.osc.ny.gov/legal-opinions/opinion-92-20

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union … adequate policies and procedures related to the processing of payroll outside of normal pay dates such as when employees do not submit …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-audits

DiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years

… the New York City Police Department is monitoring video feeds from 1,000 cameras in the subway system. …

https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-years

Cleveland Hill Union Free School District – Financial Management (2017M-235)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, which operates … students, is governed by an elected five-member Board of Education. General fund budgeted appropriations for the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235

Union-Endicott Central School District – Financial Management (2016M-100)

… $77.2 million. Key Findings The Board appropriated more fund balance than needed, resulting in an estimated net … of $20.6 million from 2011-12 through 2015-16. The retirement contribution reserve and the employee benefit … in excess of their respective liabilities. Unrestricted fund balance consistently exceeded statutory limits. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Town of Greenfield – Golf Course Collections (2021M-133)

… officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133

Hannibal Central School District – Financial Condition (2017M-23)

… Purpose of Audit The objective of our audit was to assess the … an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and debt service funds will be used. Key Recommendations Develop realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23

DiNapoli Examines Faltering LinkNYC Program

… Telecommunications’ (DoITT) failure to hold accountable the developers of the city’s ambitious program to expand access to high-speed … In December 2014, DoITT entered into a franchise agreement with CityBridge, a consortium of technology companies, to …

https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-program

XI.17 Protest Procedures – XI. Procurement and Contract Management

… OVERVIEW The purpose of this section is to summarize the Office of the State Comptroller's (OSC) … of Title 2 of the New York Codes, Rules and Regulations , to be used when an interested party 1 asserts to OSC that the … give rise to the protest are not known to, and could not have been reasonably known to, an interested party prior to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures

Comptroller DiNapoli Releases School Audits

… transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for funding them. In addition, the board has not developed IT … as a breach notification policy or online banking policy. For access to state and local government spending and 50,000 …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0

Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)

… of our audit was to examine the District’s fund balance and identify opportunities for cost savings in transportation … The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were funded primarily with … by approximately $4.8 million in the 2009-10 fiscal year and $3.6 million in both the 2010-11 and 2011-12 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportation

Comptroller DiNapoli Releases Municipal Audits

… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

Elmsford Union Free School District – Fixed Assets (2017M-147)

… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. … Elmsford Union Free School District Fixed Assets …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)

… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 … providers. Key Recommendations Revise the regulation to include specific dollar thresholds for when RFPs are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professional

Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)

… approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. Key …

https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102

Village of Perry – Water Accountability (2014M-31)

… 3, 2014. Background The Village of Perry is located in Wyoming County and has a population of approximately … the causes of significant discrepancies of unbilled water in a timely manner. Ensure that all water services are …

https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31