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City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually needed. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… by the defendants regarding quality assurance leading up to the July 19, 2024, worldwide IT outage caused by the … and quality assurance,” DiNapoli said. “Its actual failure to meet industry standards and deficient software testing and … one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in losses to investors. …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitTown of Franklinville – Procurement (2024M-56)
… report – pdf] Audit Objective Determine whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town … Determine whether Town of Franklinville Town officials complied with the requirements of the Towns procurement policy …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Indian River Central School District – Financial Condition (2016M-287)
… District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions … the Social Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. … in higher health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… approve claims prior to payment. Company officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… (District) officials ensured that unneeded network user accounts were disabled in a timely manner. Key Findings … District officials did not ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and additional entry points that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Ticonderoga – Capital Project Management (2023M-38)
… the Board. For example, budget modifications totaling $3.2 million were not recorded in the accounting records. Close …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Rochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208State Comptroller DiNapoli Releases School District Audits
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsHudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Town Supervisor (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 … oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … did not adequately monitor the Town’s financial operations to ensure fiscal stability. As a result, the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Edinburg – Justice Court Operations (2014M-226)
… 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund (JCF). Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226CUNY Bulletin No. CU-534
… the eligibility criteria Background Section 2.3.3 (18) of the CUNY Personnel Rules and Regulations, provides for a … Lump Sum Merit Award payment distributed upon approval of the Vice Chancellor of Human Resources. Award amounts may not exceed 4% of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesSUNY Bulletin No. SU-142
… Purpose To provide instructions to agencies for processing the M/C Discretionary Retroactive Increases. … State of New York and various bargaining units provides for Discretionary 3% and 1% 2007 Increases for M/C employees in Bargaining Units 13 and 40. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-142-discretionary-increases-suny-management-confidential-mcDetermination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for … Policy also establishes proof of residency requirements. To be considered a State resident and receive in-state …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followBusiness Services Center Shared Services
… as a centralized office for processing Human Resources (HR) and Finance transactions that are common across State … mission is to provide shared services to standardize HR and Finance transactions; its objectives include … in waves; as of March 2016, the Center was processing HR and Finance transactions for 62 agencies. Center …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-services