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2023 Financial Condition Report – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax revenues driven by declining personal …
https://www.osc.ny.gov/reports/finance/2023-fcrTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… report – pdf] Audit Objective Determine whether Town of Hyde Park (Town) employees and elected officials completed … was not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees … and all 10 elected officials), one employee or 10 percent of employees tested and six elected officials did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… B includes our comment on an issue that was raised in the Village’s response letter. … audit village statewide …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsCarthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsChenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient … documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to … 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Albany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period … of Directors, was established by the State Legislature to construct, operate and maintain locations in the City for … Key Finding Authority officials have developed procedures to ensure that all cash collections for parking are accounted …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Inlet Common School District – Claims Auditing (2015M-285)
… of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … adequate procedures over the claims processing function to ensure that claims were adequately documented and … appropriate purposes and were audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Binghamton , Jamestown Board of Public Utilities , Liverpool Public Library , Monroe County , Village of Nelliston and Town of Plattsburgh . "In …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-51
… irrespective of whether the proposed source of moneys to be used for the reimbursement is public or private. You … no compensation for their services but shall be entitled to the necessary expenses, including travel expenses, … because of the lack of specific statutory authority to pay for the travel expenses of a spouse ( cf . General …
https://www.osc.ny.gov/legal-opinions/opinion-92-51DiNapoli Releases Bond Calendar for Fourth Quarter
… of the State of New York – a bond sale of $1 billion in tax - exempt fixed rate bonds for the month of October and a bond sale of $200 million in tax-exempt fixed rate bonds for November. Empire State Development – a bond sale of $1.3 billion in tax - exempt and taxable fixed rate bonds for December. …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases School Audits
… School District , Orchard Park Central School District , Port Jefferson Union Free School District , Schenevus Central … Also, the balances in three reserves were excessive. Port Jefferson Union Free School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were missing and not deposited in an … state funding, one-time federal funding and sale of property to finance operating expenditures, to balance its … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… auditing process involves reviewing information contained in the claim/voucher packet, including appropriate approvals, … the general questions described below should be included in every examination of travel claims. 10 Was the travel … correct on the travel form? Is there sales tax included in hotel charges? Is there conference or training …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli: Eight Villages, Three Cities Designated in Fiscal Stress
… each of which have fiscal years ending on June 30. For the fiscal years ending 2020, the three cities in … 2020 Complete List of Fiscal Stress Scores Lists FSMS Search Tool Fiscal Stress Monitoring System Search Tool … Toolkit for New Yorkers Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-eight-villages-three-cities-designated-fiscal-stressComptroller DiNapoli Releases School District Audits
… and district officials improperly restricted $2.2 million in two reserves and agency funds. Agency funds are for … student extracurricular activities which are accounted for in this fund pending payment at a later date. Tri-Valley … County) The board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-163
… represented by Negotiating Units DR , F8, G9, S9, SR, SY, 86 and 87 Background Uniform and Equipment Allowance … for employees in Negotiating Units DR, F8, S9, SR, SY and 87 will be made in a separate check dated 12/22/10. … Allowance Payments for Negotiating Units DR, F8, S9, SR, SY and 87 and Uniform Blazer Allowance Payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-and