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Saranac Central School District – Payroll (2015M-298)

… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $31.7 million. Key Findings The … performed by the payroll clerk. The Superintendent, or in his absence the Business Administrator, should compare …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298

North Shore Central School District – Fuel Inventory (2017M-89)

… manual inventory records that included the date, stick reading in inches, gallons of fuel in the tank …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

Rapids Fire Company – Credit Cards (2023M-86)

… the purchases were for appropriate Company purposes .  In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal

… be used wisely in this shifting economic landscape, and I am pleased the Governor has continued her promise to … high debt burden and how it hinders our future, which is why I proposed a roadmap for reform to impose meaningful …

https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal

Inspecting Highway Bridges and Repairing Defects

… any defects found during inspections. If a serious ("red flag") structural defect is identified during an inspection, …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… spending $138,458 of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

Wyandanch Union Free School District – Budget Review (B23-7-1)

… proposed budget includes approximately $11.3 million in health insurance appropriations; this appropriation is $3.4 million, or 43 percent, more than the … million, or 54 percent, more than the $7.4 million average health insurance expenditure incurred during the last five …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Cheektowaga Central School District - Capital Project Management (2022M-90)

… Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District officials did not manage the Project in a transparent manner and did not provide adequate … Union East Elementary School capital project Project in a transparent manner …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90

XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures

… a Voucher Authorizer at the agency via phone call or email. Agencies have the following responsibilities to ensure … Online agencies must ensure their Voucher Authorizers’ email addresses are up to date in the Statewide Financial System, as these are the email addresses Bureau auditors will use. Bulkload agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions

XII.6.P Processing a Payment to a Military Address – XII. Expenditures

… OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a military address using the … - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor identification … This section provides Business Units with guidance on how to process payments to a military …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-address

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Town of Carroll – Town Clerk (Chautauqua County) Auditors could … and had officials worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27

Town of Minetto – Financial Condition (2013M-284)

… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Village of Spencer – Financial Condition (2013M-119)

… 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 … Village of Spencer Financial Condition 2013M119 …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Improper Medicaid Payments to a Transportation Provider (Follow-Up)

… and sanctions. We issued our initial audit report on September 5, 2018. The audit objective was to determine … to a transportation provider. The audit covered the period September 26, 2012 through December 31, 2016. The audit found …

https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-follow

Town of Big Flats – Financial Management (2013M-170)

… 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170

DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall

… could lead to less reliable service or higher fares and tolls.” While the short-term outlook for the MTA’s operating … $224 million in 2019 despite its plans to raise fares and tolls by 4 percent in both 2017 and 2019. The MTA has not yet … In response, the MTA cut services and raised fares and tolls by 10 percent, and the state raised dedicated transit …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfall

DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism

… as missing at least 10 percent of enrolled school days in a year for any reason – excused or unexcused. SED figures … to the student's home, phone calls or emails to the parent or guardian if absences continued, and eventually a … from SED officials is included in the final report, which can be found online at: …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeism

Opinion 92-7

… operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts … and that the expenditure will provide personal financial relief to the firefighter and his or her family. You ask … ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen …

https://www.osc.ny.gov/legal-opinions/opinion-92-7