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City of Yonkers - Budget Review (B21-6-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … eight of the City’s union collective bargaining agreements have expired. The City could face additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Patient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is … PSC fund for non-personal service expenditures, PSC costs have been paid for by the General Fund – the major operating …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesOpinion 2004-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member … contract between the vendor and the town and, therefore, have an "interest" in the contract prohibited by article 18. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 … audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 … cost benefit analysis or determine other options that may have reduced overtime. Not requiring employees to adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… amid continued economic growth; however, as recent years have shown, the financial picture can change rapidly. As the … Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, … decisions also improve the state’s structural balance. “I remain concerned about the state’s debt burden, one of the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… audit period. Our review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11 percent. … through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… billion, or 6.6 percent above the previous year, according to the state cash report released today by State Comptroller … line," DiNapoli said. "The state's economy continues to expand, but recent financial market volatility is a … debt service payments were made in SFY 2017-18 that would have otherwise been made in 2018-19. The $9.4 billion General …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): … DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … appropriate business purposes. Tests showed these controls have generally operated as intended. However, auditors also …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsChittenango Central School District – Information Technology (2023M-155)
… private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance that, in the event of a disruption or … network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the … Key Recommendations The Board and membership should have developed procedures to help ensure that all cash … was properly maintained. The Board and membership should have performed a review of the bank statements, including …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsNYS Common Retirement Fund Announces First Quarter Results
… 2016, with an estimated value of $181 billion, according to New York State Comptroller Thomas P. DiNapoli. “We’ve been able to make some slight gains despite markets that remain … constraints on the Fund’s staffing and compensation could have current and future consequences. DiNapoli and his …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsFire Safety (2015-MS-1)
… complete report - pdf] We also released ten letter reports to the following municipalities: Cities of Ithaca [pdf] , … resulted in an effective enforcement of the Fire Code (i.e., fire safety of buildings) within their jurisdictions … Of the 96 buildings visited, 73 (76 percent) did not have a fire safety plan on file that met the minimum Fire …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Norwich City School District – IT Asset Management (S9-22-18)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … $448 based on recent purchases, and one iMac that did not have a cost, could not be located. One scanner and one … of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … by the property tax cap regulations. Budgeting practices have contributed to appropriated fund balance and reserves … the payroll registers with payroll source documents (i.e., time records) to ensure that payments were based on the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0SUNY Bulletin No. SU-337
… Purpose The purpose of this bulletin is to describe the new Time Entry Earnings Codes created to systematically adjust overtime earnings for State … retroactive calculations to be paid, new earnings codes have been created to systematically include IIO, ISO, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … has more than doubled as a result. District officials have not developed adequate multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Click here to download the tables below as a Microsoft Excel file . … services, legal services, etc. Contractual services do not involve consumable goods and no transfer of an asset … feel" of the system, its appearance and the things that have to be done to achieve desired results, e.g. Microsoft …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceCity of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … signed or acknowledged by all employees. City officials have not classified personal, private and sensitive … received adequate cyber security training. City officials have not adopted a breach notification policy or a disaster …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86State Agencies Bulletin No. 2068
… No. 2068.1 . Purpose: The purpose of this bulletin is to inform agencies of the new Additional Pay Earnings Codes, … Unit Hazardous Duty Pay payment for employees who have at least one year of service credit in either BU61 or … 1 year of cumulative service in either bargaining unit, have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2068-new-security-supervisors-hazardous-duty-pay-eligible-employees