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City of Yonkers – Budget Review (B22-6-5)
… million in nonrecurring revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and … Key Recommendations Develop a plan to maintain fund balance at a reasonable level and discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread is a not-for-profit … on statutory rates. For the three fiscal years ended June 30, 2013, Gingerbread reported approximately $12.2 million in … Key Findings For the three fiscal years ended June 30, 2013, we identified $942,998 in reported costs that did …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualAssertive Community Treatment Program
… overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that program goals are achieved. The audit covers the period April … clinical approvals. Establish measurements to assess achievement of overall program goals. … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… that five major companies in the New York State Common Retirement Fund's portfolio have adopted the Fund's request … communications, payments to any trade associations used for political purposes, and payments made to any organization …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… ballot measures, any direct or indirect state and federal lobbying, “grassroots lobbying communications,” payments to any trade associations …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOversight of Public Water Systems
… comply with State Public Health Law and State Sanitary Code (Code) requirements as well as EPA requirements. The …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… value basis. The bonds are scheduled to be delivered on March 26, 2025. “These bonds, all of which have been approved …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsDiNapoli Announces State Contract and Payment Actions for September 2015
… State Comptroller Thomas P. DiNapoli announced today his … on his commitment to added transparency via his Open Book New York website. Legislative Travel and Per Diem Expenses …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… to evaluate the effectiveness of the procurement process for the period July 1, 2014 through December 22, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $51.5 … do not require the use of competition, such as requests for proposals, in procuring professional services. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingLyons Central School District – Multiyear Planning (2015M-337)
… District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Village of Altamont – Justice Court Operations (2016M-199)
… Purpose of Audit The purpose of our audit was to review the processes … deposited in a timely manner. Monthly accountabilities of funds were not always prepared. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the … will seek competition for professional services. … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… financial plan projects a deficit unrestricted fund balance by 2018-19. Key Recommendations Use long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mBrocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … District officials did not always use competitive methods to procure goods and services that fell under bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… the District’s cafeteria operations were managed properly for the period July 1, 2014 through September 29, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsHarborfields Central School District – Claims Processing (2016M-38)
… the District’s claims audit process for the period July 1, 2014 through October 31, 2015. Background The Harborfields … vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Contract Advisory No. 27
… Subject : Electronic Payments (ACH) for Agency Specific Contracts Guidance : Agencies are … to their contracts requiring their vendors to receive ACH for contract payments. Vendors who agree to accept ACH … Requiring Electronic Payments … Electronic Payments ACH for Agency Specific Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsCity of Gloversville – Parking Violation Operations (2016M-231)
… parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed … Examine the effectiveness of collection strategies and consider enhanced or alternative measures that may …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Central Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292West Hempstead Union Free School District – Financial Condition (2016M-116)
… the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background The West Hempstead … financial plans, including projecting funding levels and use of reserve funds and update these plans periodically. Explore and pursue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116