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Fuel Purchases
… fuel companies to supply diesel and unleaded regular gas to the two subsidiaries that account for most of its fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls … 14, 2013. Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The … the LLC’s principal owner to provide services similar to what the LLC had previously provided. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWyandanch Union Free School District – Budget Review (B23-7-1)
… bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the … health insurance appropriations; this appropriation is $3.4 million, or 43 percent, more than the $7.9 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Roxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School … results of the District’s operations were reasonably close to the budgeted estimates each year, the cumulative effect of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVillage of Islandia – Overtime (2023M-121)
… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Without clear and concise contract language, the School does not have a firm agreement detailing what services are included. School officials entered into a … and an additional $300,000 for expenses. This contract does not clearly define each party’s responsibilities for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mCentral Islip Union Free School District – Financial Management (2013M-380)
… The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of … underestimated revenues and overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Shandaken – Payroll (2013M-201)
… to payment, including periodically reviewing salaries and hourly wage rates to ensure that they match Board-approved amounts, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… 1, 2014 through December 31, 2014. Background The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which provides refuse … Town of Hempstead Sanitary District No 1 Selected Financial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and … Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… sections are operated and maintained on the imprest basis, i.e. the fund is replenished for the exact amount of the … of the custodian in charge of the advance. Requirements on how to establish, maintain, account for, reimburse, reduce, increase and close an advance account are in the following sections of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Washingtonville – Financial Condition (2013M-346)
… The Village of Washingtonville is located in Orange County. The Village Board is responsible for managing Village … fund, $700,000 for the water fund and $1.1 million for the sewer fund. Key Findings Village officials did not always … in the Village’s three operating funds (general, water and sewer). During the period covered by our analysis, Village …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346State Agencies Bulletin No. 145
… Purpose To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To explain automatic processing of retroactive adjustments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentVillage of Liberty – Financial Condition (2013M-109)
… purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Clifton Park … as either a library officer or independent contractor, is unclear. Because the treasurer is responsible for the care …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… complete report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll … benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has … Determine whether the City of Cortlands City noncontractual NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. East Ramapo Central School District – Textbooks Loaned to … students. Auditors reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even though the district's records did not support the students' eligibility to receive …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town is … in the general fund. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170