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City of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… Another 152,000 refunds totaling $134 million are expected to be paid in the coming days. The average state tax refund … refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli said. “While most taxpayers …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsReal Property Tax Exemptions Administration (2017-MR-4)
… granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors misclassified or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsLong Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ … direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he did not compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90XI-A.4 Procurement Card Use – XI-A. Purchasing
… with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … of this Guide. Process and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the … on a requisition, which will be carried forward to the PO. Online agencies are required to reconcile credit card charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useTown of Benson – Financial Condition (2013M-77)
… manner. As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Agencies Bulletin No. 1271
… Purpose This continues the partnership and collaborative efforts of agency Personnel/Payroll Offices and the Office of the State Comptroller (OSC) in reconciling employee Social … This continues the partnership and collaborative efforts of agency PersonnelPayroll Offices and the Office of the State Comptroller OSC in reconciling employ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1271-verification-employee-social-security-numbers-and-names-be-reportedDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… for their actions. The individuals charged in this case stole funds from unsuspecting citizens that relied on … back in court on March 28 th . The charges filed in this case are merely accusations and the defendants are presumed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedDepartment of Transportation Bulletin No. DOT-37
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 Shift … of Transportation are affected. Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit … Service Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonCity of Saratoga Springs – Financial Condition (2012M-201)
… 2011. Background The City of Saratoga Springs is located in Saratoga County and has a population of approximately … audit period, the water fund balance continues to remain in a deficit. As of October 31, 2012, the fiscal year 2012 … with City officials anticipating a small operating deficit in each fund. During the period reviewed, the Council did not …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201State Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… and better-than-projected revenues. “The city plans to help pace its recovery by stretching federal relief … restoring and adding certain city services, and reducing out-year gaps. The city has also rescinded a planned drawdown … keeping property taxes flat. Any decline in these revenues due to a slower-than-expected recovery or behavioral changes …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetTown of Fishkill – Fiscal Stress (2013M-188)
… were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt realistic … Town of Fishkill Fiscal Stress 2013M188 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Department of Transportation Bulletin No. DOT-39
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 Shift … of Transportation are affected. Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit … Services Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonTown of Hartwick – Water District Operations (2017M-250)
… our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Central Valley School District – Claims Audit (2015M-129)
… and compare final, original checks to the certified warrants of audited and approved claims prior to checks being …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Urban Choice Charter School – Information Technology (2013M-53)
… Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Bedford Central School District - Information Technology (2018M-164)
… not always comply with the District’s Internet use policy. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Quogue Union Free School District – Financial Condition Management (2017M-196)
… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … has approximately 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mTown of Frankfort - Board Oversight (2018M-58)
… Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of … $1,100 and detailed time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not properly authorize …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58