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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Town of Cornwall – Financial Condition (Orange …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsMission Statement and Performance Measures
… on-time and on-budget construction projects, timely and fairly priced debt issuances, and customer satisfaction. To … less than acceptable. Debt issuances appear to be priced fairly, based on the Authority's method of reviewing …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresHealth Information Management Department – Selected Procurement and Human Resources Practices
… Hospital (Hospital), located in Suffolk County, New York, is Long Island’s premier academic and regional medical center and, with 603 beds, the region’s only tertiary-care center and level 1 trauma center. As part of Stony Brook University, one of the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesV.2 Governance – V. Chart of Accounts (COA) Governance
… Governance roles define who and requirements define what, when, and, to some extent, how. Governance policies … documenting change requests. Governance for the COA and KK are administered centrally for both SW and agency-specific … modifications to COA and KK values and descriptions, node names and descriptions, and reporting trees are located on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceMarketing Service Performance Monitoring
… awarded a contract in December 2011 to BBDO USA LLC (BBDO) for an amount not to exceed $50 million, as its … on its face. Neither of these Offices was responsible for determining whether the contract was the most appropriate … strategies, and resource allocations. Other Related Audit/Report of Interest Empire State Development: Oversight of …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringOpinion 94-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of the existing district (County Law, §268), the formation of one or more extensions to the existing district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Environment, Energy and Agriculture – 2023 Financial Condition Report
… Revenues for the Fund are intended to come from an annual auction of allowances to emit greenhouse gases. Regulations …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureControls Over the Empire State Supportive Housing Initiative
… and Disability Assistance’s controls over the Empire State Supportive Housing Initiative are sufficient to ensure high-risk target …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiativeCity of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Nesconset Fire District – Length of Service Awards Program (2014M-317)
… earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, 2014. … of Fire Commissioners. The District’s operating budget for 2014 is approximately $2.6 million. Key Finding The … as volunteer firefighters from earning LOSAP points for responding to calls during their regularly scheduled work …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Sachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 … Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during … appropriate oversight. We commend District officials for establishing a well-designed system for processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … has approximately 400 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6 million. … a building. The Board did not pay a reasonable price for the building, by paying more than the appraised value. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237New Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153SUNY Bulletin No. SU-347
… the request of UUP, OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $34,753 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $34,754 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-347-united-university-professions-uup-dues-increaseState Agencies Bulletin No. 1884
… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for calendar year 2021 is $20,763.51. Affected Employees … PayServ to reflect the pensionable overtime earnings limit for 2021 of $20,763.51 for Tier 5 ERS and TRS members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1884-tier-5-pensionable-overtime-earnings-limit-calendar-year-2021-employeesVillage of Clifton Springs – Board Oversight (2014M-099)
… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $2.28 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of North Castle – Cash Disbursement (2013M-32)
… members and the Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Harrisville Central School District – Claims Audit (2016M-215)
… The Harrisville Central School District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Batavia City School … missing devices. East Bloomfield Central School District – Network and Financial Software Access Controls (Ontario …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits