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Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s financial … liability company (LLC) that provided report card services to the District. After the LLC discontinued providing … the LLC had previously provided. District officials did not award contracts to the LLC or the principal owner based …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsTown of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located … unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash balances to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284State Comptroller DiNapoli Releases Audits
… Management procedures; however, project managers do not always comply with, and contractors/consultants are not required to follow, these procedures. Auditors believe this contributed to LIRR completing 10 of 11 sampled projects late, ranging …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly calculated and … approximately $865 million. Key Findings The District did not have written policies or procedures for the processing or … procedures that designate specific responsibilities to the payroll department staff. Develop adequate monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfWells Fargo Shareholder Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of Wells Fargo’s efforts to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/press/pdf/wells-fargo-shareholder-proposal-09-19-2023.pdfLocal Government Workforce Trends in New York State
The number of full-time local government workers employed outside of New York City contracted by 7.9% from 2007 to 2022, largely the result of two defining events – the recession of 2007-09 and the COVID-19 pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-gov-workforce-trends-ny.pdfDespite Progress, Pay Gap for Women Persists, March 2022
In 2020, women earned 83 cents to every dollar earned by men, a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the U.S. Census Bureau.
https://www.osc.ny.gov/files/reports/pdf/despite-progress-pay-gap-for-women-persists.pdfSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … for the 2014 fiscal year. Key Findings The Board did not ensure that complete and accurate accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management … under SUNY authorization and provides education to approximately 670 students. The School’s total … clear and concise contract language, the School does not have a firm agreement detailing what services are …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of … period ending June 30, 2013. Therefore, the District did not need to use the $5.8 million of fund balance that the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249City of Yonkers – Budget Review (B18-6-7)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … for these special projects. The City’s adopted budget does not include a contingency appropriation for the general fund, …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional … that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North Valley … Key Findings The Board-adopted procurement policy does not require the use of competitive methods for professional …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246South Otselic Fire District – Financial Activities (2022M-169)
… financial activities . However, Board members did not complete mandatory fiscal oversight training . As a result, the Board did not: Ensure the Secretary-Treasurer (Treasurer) properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… lacked adequate records and reports and cash was not safeguarded. The Treasurer paid bills without prior … review and approval from the Company. The Directors did not submit an annual report on revenues and expenditures of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Payroll Improvement Project Bulletin No. PIP-001
… Purpose The purpose of this bulletin is to provide agencies with the updated layout for the Master … that use the Master File generated from PayServ will need to make changes to their system processes. Background The Payroll Improvement … The purpose of this bulletin is to provide agencies with the updated layout for the Master …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutDiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker
… I send my congratulations to Melissa Mark-Viverito on her selection as Speaker of the … advocate for all New York City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito … I send my congratulations to Melissa MarkViverito on her selection as Speaker of the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speaker