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Endwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources … over these contracts and has allowed College officials to blur the lines of separation by operating certain … authorizing benefits for senior executives and was allowed to do so without adequate Board oversight. The Board did not …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesDiNapoli Appoints Top Retirement System Staff
… New York State Comptroller Thomas P. DiNapoli has named Colleen Crawford Gardner as Executive Deputy Comptroller and Melanie Whinnery …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-appoints-top-retirement-system-staffCity of Ogdensburg – Budget Review (B3-16-20)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … fund balance. There is no statutory authority for the City to borrow for operating expenses, as offered in one … 97.5 percent of its constitutional tax limit. Prior to the completion of our review, the City Council adopted a …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background The Town of Deerfield is located … a financial and/or capital plan or establish reserves to ensure unexpended surplus funds are used as intended. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central … These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background The Village of Smyrna is … oversight of her work; did not require the Clerk-Treasurer to provide monthly financial reports for monitoring the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre … someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation center …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial … and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background The Village of Old Field is … occurred because the Board allowed the former Treasurer to perform all cash disbursement duties with no oversight. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … for purchases and public works contracts subject to its competitive bidding requirements. However, the … the number of quotes or request for proposals (RFPs) to be obtained for purchases that were not subject to …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five … the Town’s financial operations and take timely action to maintain the Town’s financial stability. The fund balances …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… The Society is a non-profit organization whose mission is to encourage and promote agriculture in young children and … Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently is the Willsboro Fire District … Prosecutor by the Essex County Court. “Brown was entrusted to ensure that funds collected from the fair were managed for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairCity of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire … City’s purchasing process for the period January 1, 2011, to August 31, 2012. Background The City of North Tonawanda is … that operated at a loss and provided free alcohol to participants. City officials did not maintain records …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … did not appropriately manage the district's fund balance to ensure financial stability. Total fund balance has … (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of June 30, 2016. Approximately 85 percent …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has … each agency. The audit covers the period January 22, 2015 to March 30, 2016. Background The Office of Information … New York State Information Technology (IT) Transformation to consolidate and merge State agencies’ operations and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationState Contract and Payment Actions in April
… Comptroller’s review and approval of contracts related to the COVID-19 crisis through June 24, 2021. At the … Geneseo. $1.6 million with Bast Hatfield Construction LLC to repair and rehabilitate pedestrian bridges at SUNY New … of New York $14.7 million with Cameron Verona LLC to lease space for Upstate Cancer Center of Verona in Oneida …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilCUNY Bulletin No. CU-702
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … represented by DC37, Local 1087 in Bargaining Unit TO. Affected Employees Employees represented by DC37, Local 1087 in Bargaining Unit TO are affected. Effective Dates Changes will be effective in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System … Chapter XII, Section 5.F.4 - Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsXI.2.A Thresholds – XI. Procurement and Contract Management
… into by State agencies and the Office of General Services (OGS): State Agency contracts over $50,000 State Agency purchases from OGS Centralized Contracts over $200,000 OGS contracts over $85,000 OGS Business Service Center …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsCUNY Bulletin No. CU-722
… Purpose The purpose of this bulletin is to provide guidelines and processing procedures for the CUNY 2021 1.5% salary increase and increase to the Theatre Tech Tape Payment for International Alliance … The determination provides for a 1.5% salary increase to hourly and annual rates effective 11/14/2021. The rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tape