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State Comptroller DiNapoli Releases School Audits
… overestimated expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… officials did not seek competition for the services of 16 of 20 professional service providers who were paid $1.42 … supported and for appropriate purposes. However, the use of a debit card for some purchases prevented the claims …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, … In a follow-up report, auditors found MTA officials have made progress in correcting the problems identified. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… Fund remains well-diversified and built to handle these ups and downs. Our pensioners and members can remain …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… on investments in the midst of global volatility thanks to our talented investment staff and our diversified asset … and Local Retirement System provides retirement security to more than one million active state and local government … Strong returns in recent years have resulted in back to back consecutive reductions in employer contributions in …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… and real assets (13.39%) and credit, absolute return strategies, and opportunistic alternatives (6.33%). The …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterTown of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168State Comptroller DiNapoli Releases School District Audits
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … that the significant revenue and expenditure projections in the proposed budget are reasonable. District officials did implement the recommendations in Comptroller DiNapoli’s July 2020 budget review letter. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Town of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … required. We compared the costs of the filters purchased to the costs from other vendors in the area and noted that … Evaluate State contracts, particularly the one for fuel, to determine whether cost savings may be achieved. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212State Comptroller DiNapoli Releases Municipal Audits
… (97 percent) and six mobile devices (32 percent) including gaming, streaming and shopping software. Officials did not … to maintain district financial records and perform online banking transactions. Middletown No. 1 Fire District – …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… In addition, officials did not ensure IT policies were up-to-date with current technology changes. User accounts were … accounts were not disabled. Officials did not maintain up-to-date IT asset inventory records or enter into adequate … supported and disbursed. Auditors questioned payments to three employees totaling $108,963. District officials paid …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsChild Care Assistance – Federal Funding and New York
… the New York State Office of Children and Family Services (OCFS) and administered through local social services … Services, Federal Fiscal Year 2019-2024 Source: NYS OCFS, ACF-800 Child Care Development Fund Annual Reports, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceTown of Elba - Real Property Tax Exemptions (2018M-261)
… to ensure the exemptions remained in compliance with State or local laws. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Skaneateles Central School District - Online Banking (2019M-2)
… adequately segregated the duties of employees responsible for online banking transactions and adequately established … online banking policy to clearly describe the procedures for authorizing and processing transactions. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Town of Seneca Falls - Financial Management (2018M-266)
… Town officials effectively managed and provided oversight of the Town’s financial operations. Key Findings In 2017, … representing 55 percent, 92 percent and 136 percent of 2018 appropriations for each respective fund. The Board … Establish written policies governing the amount of unexpended surplus funds that the Town should maintain. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Challenging a Determination – Career Plan
… pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you believe that your benefit has been incorrectly denied or …
https://www.osc.ny.gov/retirement/publications/1642/challenging-determinationPort Washington Fire Department – Budgeting (2015M-209)
… Background The Port Washington Fire Department is located in Nassau County and contracts with the Town of North … Key Finding The Department underestimated expenditures in its budgets for the years 2012-14. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Fort Ann Central School District - Fund Balance Management (2018M-119)
… budgeted appropriations, exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Frankfort – Supervisor’s Fiscal Responsibilities (2017M-192)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … January 1, 2016 through July 31, 2017. Background The Town of Frankfort is located in Herkimer County and has a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-frankfort-supervisors-fiscal-responsibilities-2017m-192