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Borough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … has more than 26,000 students. CUNY’s Cash Management and Banking Policy (Policy), effective July 1, 2008, requires the … notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsII.3.D Evaluation – II. New York State Financial Accounting
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial … and schedules on receipts and disbursements for all funds of the state (including agency sole custody funds). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with … household finances, and the April sales tax figures show how deep it is cutting into municipal finances,” DiNapoli said. “Sales tax revenues are vital for the counties and cities that are on the front …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… into favorable pricing and refunding savings.” The winning bids were as follows: Series 2025A Tax-Exempt Bonds to … a true interest cost bid of 2.730%. The state received 7 bids for the $365.3 million of Series 2025A Tax-Exempt Bonds. … over nineteen years. The state received a total of 8 bids for the $8.5 million of Series 2025B Taxable Bonds. The …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. Rapfogel … their wrongdoing and this should serve as an example of what happens when individuals lose their way and become more … Gerard Matheson from the Attorney General’s office is the lead investigator assigned to this case. The …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Ballston Lake Fire District , Town of Barker , Town of Genesee , Town … is being spent appropriately and effectively." Ballston Lake Fire District – Length of Service Awards Program Service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-295
… County DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State Supreme Court Officers Association SY … between the Unified Court System of the State of New York (UCS) and the affected bargaining units (Bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-295-april-2021-unified-court-system-ucs-security-and-lawOpinion 91-6
… federal General Services Administration contract) -- Purchase Through County or State (no similar exception for … lowest responsible bidder furnishing the required security after advertisement for sealed bids in the manner provided by … and supplies through county contracts which have been extended to political subdivisions within the county under …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Opinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … a park district (McKinney's Unconsolidated Laws of NY, §1473). Section 5 of chapter 574 provides that the board … may be restricted to inhabitants of the park district (see People v Dahlman , 87 Misc 2d 261, 383 NYS2d 946). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Rockland County - Budget Review (B17-6-16)
… expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Town of East Hampton – Budget Review (B17-7-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Washingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $87 … that will not be used to fund operations. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Village of Afton – Board Oversight (2018M-28)
… balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year totaled $571,248. Key Findings … Ensure that all system users are properly charged for water use and penalties. … Village of Afton Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of … of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, … that more effectively manage the use of portable storage devices. Approve and adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Brookfield Central School District – Claims Audit Process (2018M-6)
… and Oneida Counties. The District, which is governed by a five-member Board of Education, has approximately 235 … to audit claims rather than the entire Board as required by Education Law. All 100 claims we reviewed, totaling … Audit claims as an entire Board as required by Education Law or appoint a claims auditor. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6South Country Central School District – Information Technology Inventory (2017M-219)
… of Brookhaven in Suffolk County. The District is governed by a seven-member Board of Education and operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Erwin – Justice Court (2017M-266)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through … The Justices did not prepare monthly bank reconciliations and accountabilities, and errors went undetected and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Bay Shore Fire District – Time and Attendance Records (2017M-264)
… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. … by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million. Key … Develop and implement comprehensive written procedures for time and attendance. Require that all employees complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264