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Selected Aspects of Discretionary Spending
… whether the Capital District Transportation Authority’s discretionary spending complied with its guidelines and was … and surrounding areas. The Authority’s mission statement is to provide “transit services that are safe, efficient and … costs for specific program purposes and it incurs indirect or “discretionary costs” that support overall objectives. The …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background … The District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. … four Board members and is the legislative body responsible for overseeing the Town’s operations, finances, and overall … management. The Town’s 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226State Comptroller DiNapoli Releases School District Audits
… Royalton-Hartland Central School District – Information Technology Contingency Planning (Genesee County, Niagara County and Orleans County) The board and district officials have not developed and adopted a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… indications that expenditures consistently exceeded the budget. These budgeting practices created operating deficits … the Village, before they are paid, ensuring that each claim has sufficient supporting documentation and represents …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationState Comptroller DiNapoli Statement on Impact of a Late State Budget
… are working hard to get the budget done. Now more than ever, we need a spending plan that bolsters our economy, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetCity of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also administers a … development projects. Key Findings The Uniform Tax Exemption Policy (UTEP) does not contain all of the … guidelines for claiming mortgage recording or sales tax exemptions and all applicable criteria necessary to make …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… when it is appropriate to provide meals or refreshments at Library meetings or functions. The Library did not always …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases School District Audits
… capital plans. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background … which comprises five elected members. Expenditures for the 2012-13 fiscal year totaled $5.1 million. Key … one signature. The Board also did not provide guidance for goods and services not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… of Court records. Ensure that accurate and complete lists of bail held and disbursed are maintained. Annually …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mAssessment and Collection of Selected Penalties
… penalties. Background The Workers' Compensation Law allows health care providers, which have provided services to WCB … claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay or notify them within 45 days … including referral to the Attorney General and State Insurance Department. Adjust accounts receivable and other …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly … 2014 through August 31, 2015. Background The Canajoharie Central School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial … The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hempstead Union Free School District – Management of District Resources (2014M-253)
… to ensure that all of its decisions and deliberations are performed in a transparent and public manner. District … Key Recommendations Make sound financial decisions that are in the best interest of the District when hiring and … education services, ensure that student evaluations are completed timely and that all required tests are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mHamburg Central School District – Capital Project (2014M-129)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. … employees. The District’s budgeted appropriations for the 2013-14 are $60.3 million. Key Findings We found that … items in the Summary were not sufficiently detailed for the taxpayer to know exactly what work was to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wainscott Common School District – Financial Condition (2013M-268)
… fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that addresses …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268XI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of State Comptroller (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals … Guidance and general contract processing requirements for submission of transactions to OSC for approval. Documentation, processes, and Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policies