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Village of Suffern – Budget Review (B19-6-3)
… are settled. The tentative budget includes a tax levy of $12,281,362 which is $1,078,728 above the limit … be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3March 2000: Handicapped Parking Education Program
… New York shall establish a handicapped parking education program for the purpose of providing education, advocacy and … of handicapped parking laws. In order to fund this program the statute provides for imposition of a $30 …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followComptroller DiNapoli Releases School Audits
… Union Free School District – Professional Services (Suffolk County) District officials have established … policy. As a result, the district procured professional services in an economical manner. New Lebanon Central School … valued at $91,704 were either not tagged or the asset tag information on the tag did not agree with the accounting …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Tuition Assistance Program – LaGuardia Community College
… students for State-funded Tuition Assistance Program (TAP) awards. Background LaGuardia Community College … tuition for New York City residents is about $4,500. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Mercy College
… It offers more than 90 undergraduate and graduate programs. The school has approximately 10,000 students, and … 2012. Key Findings Based on our preliminary sample of certification transactions, we determined that Mercy’s certification procedures were appropriately designed and were …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegePlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and separate … approximately $780,000. Key Findings The Treasurer did not issue press-numbered duplicate receipts, did not record the … and implement controls to ensure that the District does not enter into contracts in which an officer or employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls … Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben Counties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the … 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate … expended in the best interest of taxpayers or as permitted by statute. District officials did not adequately plan or use …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Use of State Appropriations
… Foundation officials took prompt action during the course of the audit to address the issue we identified. … To …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Tuition Assistance Program – College of Westchester
… whether College of Westchester complied with the Education Law and the Commissioner of Education’s Rules and Regulations … for full-time students is $8,900 per semester and the school’s student enrollment as of the fall 2015 semester was … For the three academic years ended June 30, 2014, the school certified 4,090 awards totaling almost $7.4 million …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our original report, … the unspent donations from these vendors to one of two employee benefit funds to be used for gifts for staff and … the problems we identified in our initial report. Of the two recommendations, one had been implemented and the other …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the … fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit … Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117120 embezzlement case uncovered in an audit …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitution