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Albany Public Library – Leave Accruals (2015M-293)
… August 31, 2014. Background The Albany Public Library is located in the City of Albany, Albany County. The Library, which is a Public School Library that serves the approximately … 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… the loan amount for drinking water). The debt reserve fund is held in an interest bearing account. Interest earned by the reserve fund is used to subsidize the borrower's interest expense on the … Grant moneys from the Federal Government which is matched with 20% State moneys. Distribution of Funds: …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsNew York State Comptroller DiNapoli: Wall Street Bonuses and Profits Up Slightly in 2019, but Facing Sharp Fall in 2020
… industry increased by 3 percent in 2019 to $164,100, but it is likely to fall sharply in 2020 as the coronavirus … of private sector wages in New York City, even though it is less than 5 percent of private sector employment. … profits) increased by 2.8 percent to $28.1 billion. It was the fourth consecutive year of growth in profits, …
https://www.osc.ny.gov/press/releases/2020/03/new-york-state-comptroller-dinapoli-wall-street-bonuses-and-profits-slightly-2019-facing-sharp-fallOversight of Selected Aspects of Traffic Controls
… 24/7 and is responsible for citywide traffic management, incident response, traffic signal operation and maintenance, … and information dissemination. The Department coordinates incident response with its Office of Emergency Response, the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsOpinion 94-22
… or extension of a business improvement district is based on a district plan prepared in accordance with … Law, §980-j, the expense and cost of the district which is apportioned to benefited real property in accordance with the district plan is a charge upon each benefited parcel of real property …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal Audits
… was arrested for stealing town funds and pleaded guilty to grand larceny in the fourth degree and official misconduct. … As a result, the board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. They … the board may not be able to sufficiently plan and budget for the replacement of highway equipment and there is …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … employee contributions for health insurance coverage. As a result, during the audit period, 11 employees were … benefits are accurate and seek recovery of inappropriate payments. Periodically review accrued leave time for accuracy. …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Marathon Central School District – Fund Balances (2017M-280)
… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Village of Northville – Joint Youth Activity Program (2016M-339)
… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Plymouth – Board Oversight (2016M-190)
… (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Orange Lake Fire District – Budgeting Practices (2015M-146)
… April 30, 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which serves approximately 10,650 residents, is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146City of Mount Vernon – Payroll (2014M-347)
… April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately 68,000. The City, which is governed by a five-member City Council, has approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Town of Stockport – Disbursements (2013M-216)
… to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is governed by an elected five-member Town Board comprising …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village 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-408Town of Mentz – Board Oversight (2016M-403)
… through September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsTown of Darien – State Contract Loader Purchases (2013M-88)
… through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The Town is governed by an elected five-member Town Board consisting …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88IX.7.K Record Retention – IX. Federal Grants
… all applicable federal laws, rules and regulations (e.g., for Department of Health and Human Services, see 45CFR … periods for other fiscal records, purchasing/claims and payments, revenue and collections, accounting reports and … requirements, OSC suggests the records retained include: A copy of the grant application. The grant award document. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionAppendix B — Travel References – Travel and Conference Expense Management
… Diem Rates (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports … Legal References - Travel Reimbursement Education Law Sections 1604 (27), 2118 Village Law Section 5-524 (7) Town Law Sections 116 (1), (12); 178-c …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesSewanhaka Central High School District – Student Fees (2016M-296)
… Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and … five high schools with approximately 8,600 students, is governed by an appointed eight-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296