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Carthage Central School District – Financial Condition (2014M-138)

… 31, 2013. Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and … Denmark and Diana in Lewis County. The District, which is governed by an elected seven-member Board of Education, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Clifton Park Water Authority – Water Charges (2015M-247)

… benefit corporation that was established in 1990 under New York State Public Authorities Law to acquire, construct, …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247

Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial activities for the period January …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities

State Agencies Bulletin No. 1881

… Purpose The purpose of this bulletin is to notify agencies of the $17,301 pensionable overtime earnings limit for Tier 6 … (7T) 2021 plan year. Affected Employees Tier 6 members of NYCERS, NYCTRS, and NYCBERS are affected. Background The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systems

Chester Union Free School District – Financial Management and Board Oversight (2016M-95)

… Free School District is located in the Town of Chester, Orange County. The District, which operates two schools with …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board

Brushton-Moira Central School District – Financial Condition (2015M-340)

… one school with approximately 800 students, is governed by an elected nine-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340

Internal Control

… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …

https://www.osc.ny.gov/state-agencies/guidance/internal-control

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… jail operations and to identify cost-savings opportunities for the period January 1, 2012 to June 5, 2013. Background … Legislature. The County’s budgeted appropriations for 2013 are $111 million, which includes general fund … The County paid approximately $4.4 million in wages for correctional staff during the 2012 calendar year. …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

DiNapoli: State Agency Overtime Hits Record $611 Million

… Comptroller Thomas P. DiNapoli. Overtime increased in 2013 for the third straight year. “State employees logged 14.8 … should take a hard look at how they are using overtime and for what. To hold the line on state spending, state agencies … to reduce this expensive habit.” DiNapoli’s report found for the seven-year period ending in 2013, overtime earnings …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-million

Germantown Central School District – Financial Management (2013M-230)

… the District’s financial management for the period July 1, 2011 through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Utica City School District – Financial Condition (2013M-341)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341

School Districts’ Energy Performance Contracts (2013-MR-1)

… October 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1

Am I Required to Have an Audit?

… volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … For guidance in performing this audit function, we have developed several checklists for reviewing the records …

https://www.osc.ny.gov/local-government/audits/am-i-required-have-audit

Comptroller DiNapoli Releases State Audits

… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … Limited-Competition Contracts (2013-N-2) Auditors found ACS officials did not always comply with the Procurement … certain non-competitive and limited-competition contracts. ACS officials did not provide sufficient oversight of …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0

State Comptroller DiNapoli Releases Audits

… Dogs (Follow-Up) (2019-F-5) An initial report issued in April 2018 determined the department was adequately … deficiencies at four of the 48 shelters they visited. In a follow-up, auditors found the department made progress in addressing the problems identified. New York City …

https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-audits

DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities

… DiNapoli evaluated all non-calendar year local governments and designated one village in “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” The village of Coxsackie (Greene County) was classified in … filing deadline. This is a significant increase of 30% from last year. Salamanca and Rensselaer have not filed their …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities

Comptroller DiNapoli Releases State Audits

… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health … violations and questionable practices connected to the owner of a Medicaid eye care provider and extending to the owner’s family, including submitting false income …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0

Comptroller DiNapoli Releases State Audits

… and local boards of election need to work collaboratively in the procurement of paper ballots to avoid millions of dollars in unnecessary costs. The ballot procurement processes used by the 13 Local Election Boards audited resulted in significant unnecessary costs. Auditors estimate that the …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-audits