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DiNapoli Announces Sale of General Obligation Bonds
… $115.7 million for new money transportation, education and environmental purposes. The net proceeds of the Series … Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools … of the State of New York on March 13, 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsLaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s … from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Purpose of Audit The purpose of our audit was to examine the Company's internal controls … Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overCUNY Bulletin No. CU-352
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-352-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-393
… Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out Waiver Listing … Buy Out Waiver Program is authorized under IRC Section 125 and administered under the Medical Spending Conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-393-cuny-health-benefits-buy-out-waiver-program-payment-cycleVillage of Wappingers Falls – Board Oversight (2023M-70)
… As a result, the Board did not have sufficient information to oversee financial operations and capital projects. The … duties. Key Recommendations Adopt policies and procedures to establish mitigating controls for the lack of segregation … Ensure that the AFR is submitted timely and accurately to the Office of the State Comptroller (OSC). Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Ticonderoga – Capital Project Management (2023M-38)
… budget. Maintain complete and adequate capital project accounting records or prepare monthly itemized capital … totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of German – Supervisor’s Records and Reports (2023M-54)
… complete report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand larceny, …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions … the Social Services Block Grant, federal highway aid for emergencies and the Consumer Financial Protection Bureau. … in higher health insurance premiums or loss of coverage for many New Yorkers. "The legislation will drive up the cost …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0University Preparatory Charter School for Young Men - Payroll (2023M-123)
… and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and … their employment agreements, authorized pay rates or Board of Trustees (Board) policy resulting in compensation errors … underpayments identified. School officials agreed with our recommendations and indicated they will initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… Central School District (District) officials ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and calculated … correctly. Key Findings Officials did not ensure that leave accruals were accurate or payments for unused leave and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Clayville – Board Oversight (2015M-115)
… December 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. The Village is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Town of Ephratah – Accounting Records and Reports (2022M-138)
… Without reliable accounting records, the Board cannot make sound financial decisions. The general fund balance was …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138CUNY Bulletin No. CU-332
… Purpose To explain procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-332-cuny-health-benefits-buy-out-waiver-program-payment-cycleVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County … Village of Oxford Water Accountability Claims Audit and Information …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mAmani Public Charter School – Payroll and Timekeeping (2015M-46)
… Action Forms and for some employees did not include offer letters. School officials did not ensure that all required … Key Recommendations Ensure that all employees have offer letters and/or personnel Action Forms in their personnel …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… the Town’s parking violation enforcement activities and review the internal controls over the parking ticket … The Town of Poughkeepsie is located in Duchess County and has a population of approximately 45,000. The Town, which … Examine the effectiveness of collection strategies and consider other or enhanced measures that may increase the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Wilson Central School District - Financial Management (2022M-22)
… complete report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … Determine whether the Wilson Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22