Search
CUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY Nurses Health Specialty … Unit TE). Effective Dates Payment will be made in a separate check dated February 11, 2021. There is no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Chautauqua County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-199) The Board did not regularly … records to ensure that receipts were properly recorded and deposited in the bank and that disbursements were …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… procedures. Investigate the causes of excessive water loss and take appropriate action to reduce water loss and costs. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of … providers through a competitive process and did not have written contracts with all providers. The Board Chair …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… monthly reports. For example, $4,045 for fundraising and soda sales was deposited on July 26, 2013, but not included …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialPolice Property Room Inventory (2014-MS-4)
… , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit [pdf] , Village of Johnson City [pdf] , Madison County [pdf] , Town of Newburgh [pdf] , City of Troy … the integrity of property until its disposition is a critical element of police work. The failure to …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… for 2013 were $43,284. The Village had one Justice, Robert Glenn, and two part-time Court clerks during our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. … general fund balance deficit. Key Findings The City’s 2017 adopted budget increased real property taxes by 16.5 percent. … limit because it includes a tax levy of $23,207,352, which is an increase of approximately $3.3 million, or 16.5 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Comptroller DiNapoli Releases State Audits
… about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … also at increased risk because they have devised systems to informally hold supplies of pre-signed checks provided by … Workers' Compensation Board: Assessment of Costs to Administer the Workers' Compensation Program for the Two …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key … The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. For … Collector Clerk recorded deposited remitted and reported all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19North Greenbush Common School District – Budgeting (2016M-112)
… or 75 percentage points, as of June 30, 2015. The District does not have a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. … encumbering approximately $8.7 million in purchase orders and tax certioraris for 2012 fiscal year. The District had $2.3 million in excess funds in the unemployment and insurance reserves. Nine of 40 employees started their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationKing Center Charter School – Purchasing (2013M-215)
… provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be … often did not properly document verbal or written price quotations when making purchase decisions. For example, … have adequate documentation to demonstrate that the lowest price was obtained. We reviewed 12 disbursements associated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215City of Yonkers – Budget Review (B6-15-16)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers Budget Review B61516 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Accounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when … into two distribution lines. This will ensure accuracy of the related expenditure account code information and will … Importance of separating commodity and transmission charges when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataItalian Heritage Month Reception
… by acclaimed Italian Tenor Luciano Lamonarca. The live stream of the event has ended, but a recording of the … Americans and their contributions with a series of special events, concerts, exhibits and lectures. DANTE 700! …
https://www.osc.ny.gov/events/italian-heritage-month-receptionCapital – 2022 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … up by $252.9 million (78.5 percent). This category’s share of total capital spending increased from 3 percent to 3.9 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases School Audits
… office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited … office completed audits of the BainbridgeGuilford Central School District Greenburgh Eleven Union Free School District …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0