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Audit Finds Construction Delays in Public Housing Program Across New York State
… Problems with the administration of the public housing modernization program run by New York … delays. Auditors found: $300,000 in funds was approved for a Kingston project in August 2002. The project included … handrails, sidewalks, kitchens and bathrooms as well as boiler upgrades. However, the first construction contract …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses, such as … purposes. The Office of the State Comptroller (OSC) is committed to ensuring that contractual obligations to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewOpinion 97-25
… they will not perform compensated services for applicants to the board until after the board approves the applications) … board. You state that the board member in question is a sign maker who has been found to have drawn sketches of signs … In addition to any other penalties provided by law, any person who knowingly and intentionally violates section 805-a …
https://www.osc.ny.gov/legal-opinions/opinion-97-25XII.5.I Prompt Payment Interest – XII. Expenditures
… by the Net Due Date. Generally the Net Due Date is 30 calendar days, excluding legal holidays, after the MIR date. However, the following … on highway construction contracts, the Net Due Date is 75 calendar days, excluding holidays, after the MIR date. For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestForfeiture of Benefits for Convicted Felons
… employees; Judges, justices and employees of the unified court system; Officers and employees of the legislature; and … may commence an action for pension forfeiture in the supreme court of the county where the conviction took place. … a crime related to public office.” Once proven, the supreme court has discretion to issue an order reducing or …
https://www.osc.ny.gov/retirement/members/forfeiture-benefits-convicted-felonsTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Industrial Development Agency (CIDA) properly approved and monitored projects. Key Findings The Board did not … projects to determine whether project goals were being met. Officials did not ensure that project approvals were … by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s annual report was …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectState Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Employee Benefits (Ontario County) District officials did not always accurately … Lindenhurst Union Free School District – Collections (Suffolk County) District officials did not ensure that funds … saved approximately $4,800 in travel expenses and sales tax. Additionally, the third-party purchase card vendor …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such … remedial actions were planned or enacted. Because there is no information on the lead levels of the 98 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Announces State Contract and Payment Actions for August 2016
… complex. $2.6 million to the Buffalo Bills Inc. for game day operations and working capital. $750,000 to 43North, … public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016DiNapoli Releases Analysis of State Financial Plan
… State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal … analysis identifies several revenue, spending, and sustainability risks that could disrupt the Financial Plan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-releases-analysis-state-financial-planDiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… a brief monthly public report on applications, these do not contain detailed geographic or socioeconomic … their standalone rental assistance programs. U.S. Senator Charles Schumer warned about the risk of reallocation of a … in the city were in Brooklyn, nearly a quarter in the Bronx, approximately 21% in Queens and 19% in Manhattan. High …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskNew York’s Economy and Finances in the COVID-19 Era
… earlier this year are set to expire in late July. New Business Applications Drop in New York Business applications for federal tax identification numbers, which provide an early look at business formation activity, fell in New York by 16.8 percent from the …
https://www.osc.ny.gov/reports/covid-19-july-22-2020Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… whether the District purchased goods and services in accordance with District policy and statutory requirements … adequately supported and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background … during the 2015-16 school year. Budgeted appropriations for the 2017-18 fiscal year total approximately $246 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mNew York Mills Union Free School District – Financial Management (2016M-107)
… Background The New York Mills Union Free School District is located in the Towns of Whitestown and New Hartford in … which operates one school with approximately 570 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Mount Morris Central School District – Financial Condition (2014M-328)
… 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of … business administrator and external auditor moved $160,544 from the unemployment insurance reserve to cover the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne … which operates one school with approximately 275 students, is governed by an elected five-member Board of Education. … last three years. When unused appropriated fund balance is added back, unrestricted fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Bethpage Union Free School District – Leave Accruals (2015M-100)
… Free School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily … that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152