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City of Lockport – Fiscal Stress (2013M-330)
… fund balance deficits in the general, water and refuse funds as of December 31, 2012. Further, these deficits will …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330DiNapoli Announces Sale of General Obligation Bonds
… State Comptroller Thomas P. DiNapoli today announced the … Bonds totaling approximately $145.1 million for new money transportation and environmental purposes. The Series … 2015A Tax-Exempt Bonds will finance projects authorized by the following voter-approved bond acts: Clean Water/Clean …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven elected … for a capital improvement project (CIP), as required by the District’s policy. Expenditures for architectural …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalContract Advisory No. 3
… be entered into the SFS, the renewal date must be provided by the agency in the Renewal/Amendment Beginning Date (“RAB …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemComptroller DiNapoli Releases Municipal Audits
… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0West Nyack Fire District – Claims Processing (2014M-259)
… personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. … West Nyack Fire District Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the … or cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the … could not be verified. Key Recommendations Revise bylaws to include policies and procedures that establish controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andVestal Fire Department – Financial Activities (2014M-265)
… services to the Town. The Department, which is governed by a 19-member Board of Directors, is made up of four fire company Stations, each of which is governed by an 11-member Executive Committee. During our audit period, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… claims prior to payment and ensure that all disbursements are supported by vouchers. Review bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187CUNY Bulletin No. CU-377
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … system’s automatic agency shop edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for multiple levels of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-377-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-368
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … system’s automatic agency shop edit program defaults to only one (1) agency shop amount for each job code. Due to the use of one (1) job code for multiple levels of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-368-international-union-operating-engineers-local-30-dues-andCUNY Bulletin No. CU-298
… Purpose To explain the procedures for processing the June 2007 … Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum … from Carmelo Batista Jr. dated April 17, 2007. Refer to the Uniform Allowance for CUNY Campus Security Titles for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-298-june-2007-uniform-allowance-paymentCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected … fund balance. Furthermore, the monthly reports provided by the Treasurer include only year-to-date information and do … documentation, and (other than exceptions allowed by Town Law) are audited and approved by the Board before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 villages. The … has a population of approximately 112,000, is governed by an elected 15-member Board of Legislators. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings … through 2016-17 budgets overestimated appropriations by an average of 9 percent over these years and did not … four years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… professional services. Expenses for conferences attended by Board of Education (Board) members and cell phones were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… employment goals to create and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… population of approximately 1,100. The Village is governed by a five-member Board of Trustees. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… the District’s financial operations to ensure that assets are safeguarded for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… currently established and determine if the balances are necessary and reasonable. … Massapequa Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds