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Mount Pleasant Central School District – Financial Condition (2015M-82)
… budget for the 2015-16 year is approximately $59 million. Key Finding District officials adequately monitored the … financial condition to maintain fiscal stability. Key Recommendation Continue to monitor the budget and take …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to … signature of the contractor with whom the State is doing business. It is not necessary that the signature of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureSUNY Bulletin No. SU-322
… by Payroll Bulletin No. SU-322.2. Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-323
… by Payroll Bulletin No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 1889
… wage for their work location. Affected Employees Employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village of …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits
… and examinations have been issued: New York State Canal Corp.: Infrastructure Inspection and Maintenance (Follow-Up) … report issued in May 2015, concluded that, while the Canal Corp. performs routine operational and reliability checks of … given priority. In a follow-up, auditors found the Canal Corp. has made progress addressing the issues identified in …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Contract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … department or agency thereof, where competitive bidding is not required by statute, rule or regulation may contain, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
Schoharie County Stream Restoration Project and Contract Process 2015M87
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… detailing any business interests; however, the County does not unseal and review the financial disclosure forms or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programHousing Authority Administrative Expenditures (2016-MS-2)
… with lower incomes. Housing authorities around the State manage both public housing units and Section 8 housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Wallkill Central School District – Claims Auditing (2023M-52)
… result in paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and Nashville, Tennessee. $32,093 for service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently overestimated … as required. As a result, the District was not transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to comply with the statutory limit. Reduce the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is … authorization and 16 employees for holiday bonus pay to which they were not entitled. District officials did not …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Butler – Highway Asset Accountability (2024M-115)
… (Department) assets. Key Findings Town officials did not adequately safeguard and account for Department assets. … of highway machinery, tools and equipment or provide one to the Town Board (Board) since 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14