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Canastota Central School District – Payroll (2016M-56)
… the former Superintendent that was not provided for in the employment contract. Key Recommendation Review the separation … payments are made according to the terms of negotiated employment contracts. … Canastota Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Dryden Central School District – Financial Condition (2013M-396)
… in Cortland, Tioga and Tompkins Counties and is governed by the Board of Education, comprised of nine elected members. … limit. While the District’s total fund balance increased by $5.2 million due to operational surpluses over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Enfield – Purchasing (2016M-377)
… 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Town of DeKalb – Financial Management (2016M-427)
… by its accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Consequently, the LDC has retained $11,965.91 in advance funds for unsubstantiated expenses ($16,250.00 advance less …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcTown of Newfane – Supervisor's Financial Records (2017M-7)
… a population of approximately 9,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations … A property tax payment totaling $3,365 was returned by the bank for insufficient funds but was not relevied and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… schools with approximately 3,400 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Rome City School District – Financial Management (2015M-215)
… 2015. Background The Rome City School District is located in the City of Rome and the Towns of Annsville, Lee, Verona and Western in Oneida County. The District, which operates nine schools … fiscal year-end, rather than including the transfers in the proposed budget. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Bellmore Union Free School District – Financial Condition (2016M-276)
… the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. … Village of Cape …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels against the …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We determined that the JCIDA …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fAlternate Contribution Stabilization Program
… Request form. (Return to Top) Program Participation and Withdrawal This program is closed to new entrants. … Billing Unit 110 State St Albany, NY 12244-0001 Your withdrawal from the program is subject to review and approval by NYSLRS. Withdrawal will take effect in the fiscal year billing cycle …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… Preet Bharara, the United States Attorney for the Southern District of New York, Scott J. … from Medicaid in 2011, it had an obligation under the law to return those funds within 60 days. Instead, Continuum … additional affected claims to Continuum’s attention, at which time Continuum would return the overpayments. …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 97-19
… Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL MUNICIPAL LAW, … in a contract which is not prohibited under subdivision two of section 802 (General Municipal Law, §803[2]). Based on … or duties specified in General Municipal Law, §801, unless one of the exceptions in General Municipal Law, §802 is …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96 - 14
… of the college to establish and maintain petty cash funds, not in excess of $200 each, for specified college purposes and undertakings. These petty cash funds are available to pay, in advance of audit, properly … thereof. Lists of all expenditures from the petty cash funds must be presented to the board of trustees at each of …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Comptroller DiNapoli Releases State Audits
… selected for review were appropriate. For a track coach, however, officials did not enforce Office of State … balances to be returned on a timely basis. The track coach routinely overestimated the amount of advance funds … he had over $87,000 in outstanding advances. Also, the coach consistently returned unused advance funds more than …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … inventory list. In addition, a camcorder with a purchase price of $1,700 could not be located or accounted for and a telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… Retirement Plans and Trust Funds, and investment group As You Sow has been withdrawn. “FirstEnergy is taking …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergy