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

… programs and services that support quality of life in our state, while also ensuring the long-term … Robust increases to reserves will better prepare us for future downturns and challenges. “I remain concerned … it hinders our future, which is why I proposed a roadmap for reform to impose meaningful limits on debt and ban …

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

Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)

… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m

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

… purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card …

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

State Comptroller DiNapoli Releases Municipal Audits

… addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, …

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

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

… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally …

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

State Comptroller DiNapoli Announces Municipal Audits

… (Cortland County) The board did not adopt a fund balance and reserve policy or create comprehensive multiyear … 2014 through Dec. 31, 2017, general fund unrestricted fund balance increased by $106,230 (110 percent). Over the same three-year period, highway fund unrestricted fund balance increased by $50,007 (24 percent). Find out how your …

https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-audits

State Police Bulletin No. SP-204

… in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay, or Leave of Absence … gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The … Earnings Code and the amount paid will be displayed on the Payroll Register. The appropriate Earnings Description and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-pay

Opinion 90-16

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Employment Contracts … (member as consultant to health department) -- Contracts for (consulting services by member of board of health) … and employees (see General Municipal Law, §800[4],[5]). For purposes of Article 18, a "municipal officer or employee" …

https://www.osc.ny.gov/legal-opinions/opinion-90-16

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key …

https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected

Village of Croton-on-Hudson – Payroll (2017M-200)

… County. The Village is governed by a Council–Manager form of government with an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200

Westchester County Department of Social Services - Contract Monitoring (2018M-35)

… implications for failure to provide services as agreed. County officials agreed with our recommendations and indicated they plan to initiate corrective action. … Westchester County Department of Social Services Contract …

https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35

Rochester Career Mentoring Charter School – Procurement (2016M-406)

… Purpose of Audit The purpose of our audit was to review the School’s procurement practices …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406

Tuxedo Union Free School District – Financial Condition (2015M-360)

Tuxedo Union Free School District Financial Condition 2015M360

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360

Village of Mayfield – Water and Sewer Operations (2017M-28)

… water produced to water billed and enacts long-term plans for future improvements to the water and sewer infrastructure for the period June 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Town of Ulster – Town Assessor (2016M-361)

… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 … The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… the Village’s water billing and production operations for the period January 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, … of Trustees and an elected Mayor. Budgeted appropriations for the 2014-15 fiscal year were approximately $678,000. Key …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

Lockport Public Library – Claims Processing (2015M-192)

… audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a … District’s Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Oversight of Nurse Hiring and Retention

… before they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once … care services to more than 1 million New Yorkers annually. For the fiscal year ended June 30, 2017, Health and Hospitals … $7.6 billion – personal service expenses accounted for $3.6 billion of this amount. As of May 2, 2017, Health …

https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retention