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Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… (Village) officials established adequate controls over Parks and Recreation Department (Department) financial … audit village waverly parks recreation …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Town of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of approximately $22,700 during 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130City of Yonkers – Budget Review (B17-6-10)
… fund balance, leaves the City vulnerable to unexpected events. Key Recommendations Work with District officials to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Town of Coldspring – Town Clerk Operations (2013M-137)
… Key Findings The Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all … its proceedings. Key Recommendations Issue press-numbered duplicate receipts for all Town transactions where no other …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured … budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted fund balance … limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as intended …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, … Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (13 percent) and has levied more taxes than were needed to fund operations during the 2013-14 through 2015-16 fiscal … Officials did not establish adequate procedures to ensure employees were accurately paid separation payments. …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Saratoga County Probation Department – Restitution Payments (S9-20-12)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … notify the court when a probationer violated the court order or disburse victim restitution payments appropriately. … policies and procedures to enforce and monitor court order restitution obligations. 12 of the 30 restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Mexico Academy Central School District – Procurement (2023M-75)
… not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, … vendors reviewed totaling $661,880. Obtain written quotes for the purchase of like-kind items from three vendors … documentation to justify they used a sole source provider for the purchase of goods and services totaling $54,045 from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Village of Canastota - Board Oversight (2018M-256)
… report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, … (AUDs) with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Allocation and Budgetary Controls Over Unrestricted Funds
… Foundation for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY … current methodology for assessing the campuses is fair and equitable. In addition, the assessments were … the current assessment methodology to ensure it remains fair and equitable. Place particular focus on changes in …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsComptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. The district's … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. In addition, the board did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… The Rhinebeck Central School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Village of Mexico – Financial Management (2023M-170)
… an excessive level of unassigned surplus fund balance in the general fund; balances ranged between $839,530 and … was $509,000 while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170State Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… New York State Comptroller Thomas P. DiNapoli released the … the selection of Corey Johnson as Speaker of the New York City Council. "Congratulations to Corey Johnson on being … for all New Yorkers. I look forward to working with Mayor de Blasio, the Speaker and all the new members of the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerCUNY Bulletin No. CU-687
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes. Affected Employees CUNY … employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … The purpose of this bulletin is to notify agencies of health benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-687-city-new-york-health-insurance-rate-changesCUNY Bulletin No. CU-670
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes. Affected Employees CUNY … employees with health insurance coverage through the City of New York Employee Benefits Program are affected. Effective … The purpose of this bulletin is to notify agencies of health benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-670-city-new-york-health-insurance-rate-changesXII.10 Special Considerations – XII. Expenditures
This section will provide Business Units with guidance on special circumstances related to expenditures
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10-special-considerationsExamination of Sealed Records
… Program Legislative Session 2023-2024: Examination of Sealed Records – S.9729 (Hoylman-Sigal) – Relates to the examination of certain sealed records by the New York State Comptroller. … Relates to the examination of certain sealed records by the New York State Comptroller …
https://www.osc.ny.gov/legislation/examination-sealed-recordsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… transfers that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking account. In addition, transfers were made from the Department … transactions listed on bank statements and canceled check images with the amounts recorded by the Treasurer or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associations