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Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … appointed by the Village Mayor. Budgeted appropriations for the plant’s operations totaled $11.3 million for 2015. Key Findings The quality of the discharged treated …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll … or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … actual hours or days worked and Board-authorized hourly rates or annual salaries. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mState Comptroller DiNapoli Releases Municipal Audits
… addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key … commingled bank accounts and accounting records for the three entities. The Agency retains additional rent …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if … Board. The Library/Museum’s funding for the 2011-12 fiscal year totaled $165,950. Key Findings The Board has … allowed them to be paid late due to the lack of available cash. We found weak controls over cash receipts. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million … we audited travel expenses of high-cost travelers in the State, each of whom incurred over $100,000 in travel expenses … outliers. As a result of this analysis, we selected one State University of New York Farmingdale State College …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and … programs and services that support quality of life in our state, while also ensuring the long-term … “I remain concerned about New York’s high debt burden and how it hinders our future, which is why I proposed a roadmap …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalCity of Binghamton – City Operations (2015M-280)
… analyze their health insurance costs and compare alternate options for providing those benefits to employees …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Comptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsMonitoring the Green Innovation Grant Program
… as a valuable resource to be harvested and used on site, or filtered and allowed to soak back into the ground, …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programComptroller DiNapoli Releases Municipal Audits
… of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer Fire Department and a … town officials overpaid 13 employees by more than $3,500 in overtime pay even though the town personnel policy …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Opinion 90-61
… §198[3][d], authorizing the establishment of user fees for water districts). Further, it is our opinion that a town may not, by local law, provide for the imposition of benefit assessments or user fees to … by enacting provisions in Articles 12 and 12-A for financing town improvement districts, has created a …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Comptroller DiNapoli Releases School District Audits
… board and district officials did not implement our prior audit’s recommendations to improve their budgeting practices … an annual average of $13 million (13%) and appropriated, on average, $2.8 million of fund balance that was not used. …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately assess the city’s current … actually available, after retaining a reasonable amount for the next year. The board also appropriated more fund …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces $15 Million Investment in Northern Ireland
… investment strategy. This partnership will benefit our pension fund and Northern Ireland in the years to come.” “I … the largest ever investment here by a major international pension fund, a real endorsement of the maturing economic … State Common Retirement Fund, the third largest public pension plan in the United States with more than one million …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… Fund also seeks to graduate emerging managers to be mature direct investments by the Fund. More than 20 emerging …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-director