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Selected Aspects of Discretionary Spending
… required. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingFranklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for … Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… million. Key Findings There was no indication that the Council approved the specific terms of the Executive … ever submitted specific compensation information to the Council for its approval. The Board did not periodically … Director is compensated in accordance with Board and Council approved amounts and annually submit authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Albany City School District – Separation Payments and Information Technology (2012M-251)
… Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $208 million, and are funded primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the state by an employee when the employee submits a check for repayment … a Result of a Due to State Employee Expense Report Balance An employee should submit a check to the agency for repayment when an expense report was created that resulted in an amount owed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeComptroller DiNapoli Releases Municipal Audits
… were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced the following school district audits have been issued. Akron Central School District – … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… for the use of documents that would actually be available at the time of billing to calculate the contract amount. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… degree, a class D felony, offering a false instrument for filing in the first degree and official misconduct. She was … of $33,189 for the money she stole from town fees and tax payments. If Metz fails to make restitution, she faces a … in cash, claiming she found it at her home and in a filing cabinet at work. Later investigation revealed that …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… New York State agency overtime costs in 2023 were $1.2 billion, down 11.6% from 2022, marking the first decrease in total overtime earnings since 2016, according to a report … Thomas P. DiNapoli. The decrease was led by declines in overtime hours at three of the five agencies that are …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Franklin , Fulton Public Library , City of Hornell , Lima Public Library , Newark Housing Authority , City of Olean , Town of … Thomas P DiNapoli today announced his office completed audits of the Town of Franklin Fulton Public Library City of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… – Long Island Rail Road: Selected Aspects of the M9 Rail Car Project Management (2020-S-50) In 2013, LIRR awarded a …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively.” Village of Alden – Ambulance Service Billing and Collection (Erie County) The board did not properly oversee and monitor ambulance billing and collection. Auditors identified charges for ambulance services that were inaccurate, unbilled and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for … 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a … City of Mount Vernon Building Department Fees and Fines 2014M65 …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Yates County – County Clerk Cash Receipts (2015M-223)
… Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through … has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately segregated. Employees … Yates County County Clerk Cash Receipts 2015M223 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $15 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189State Agencies Bulletin No. 275
… of Taxation and Finance at 1-800-972-1233 or visit their web site at https://www.tax.ny.gov . Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/275-changes-new-york-city-resident-withholding-tables-and-new-york-cityBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and