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Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329CUNY Bulletin No. CU-407
… Purpose To explain procedures for entering payments into the Time … page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected … 2006 OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed … This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… 31, 2016. Background The Champlain Joint Youth Program is a joint activity established among the Villages of Champlain … operate youth development programs for children residing in these municipalities. The governing boards of the three … directors are collectively responsible for the Program’s day-to-day program administration. Program expenditures in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Purpose of Audit The purpose of our audit was to review administrative compensation, purchasing and … Board of Cooperative Educational Services (BOCES) is a public entity serving eight component school districts that … million in restricted funds that should have been returned to component districts. The Board has not adopted a written …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationRochester City School District – Payroll and Procurement (2016M-435)
… Purpose of Audit The purpose of our audit was to determine if the District properly calculated and … procedures that designate specific responsibilities to the payroll department staff. Develop adequate monitoring procedures to verify that all payroll-related payments are accurate. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… on mobile computing devices (MCDs) and cash collections for extracurricular activities for the period July 1, 2014 through January 21, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $122.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSchool Districts’ Energy Performance Contracts (2015-MR-1)
… District [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy savings … districts included in this audit each had an EPC that was approved between February 2009 and June 2011 with total …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered by Mayor Eric Adams put forth his vision for a city that keeps New Yorkers …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressCentral Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380City of Amsterdam – Recreation Department (2023M-29)
… the six-week summer camp program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer camp. $4,303 was deposited from sales during the eight-hour Oktoberfest … of beverages sold . In addition, cash from the sales was periodically placed in a vehicle’s glove compartment …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Shelby – Financial Management (2012M-206)
… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of … records. Because the bookkeeper did not always enter all transactions in the computerized accounting system, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Delhi - Highway Department Leave Records (2020M-53)
… accurately maintained Highway Department (Department) employee leave records. Key Findings Town officials did not accurately maintain Department employee leave records. Leave balances for the former Deputy … Adequate procedures were not in place to ensure Department employee leave records were accurately maintained. Based upon …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the aircraft. …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. Background The Rombout Fire District is a district corporation of the State, distinct and separate … the Town of Fishkill, in Dutchess County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … in the Town of Stockbridge, Madison County, and has a population of approximately 470 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits … agreements, valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than … City noncontractual NC employees payroll benefits were authorized and accurate …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161