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Newstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… chief and a fire commissioner pleaded guilty Tuesday evening to official misconduct following their March arrests … Thomas P. DiNapoli said. Gutierrez pleaded guilty Tuesday evening to official misconduct and petit larceny, plus a two … chief and a fire commissioner pleaded guilty Tuesday evening to official misconduct following their March arrests …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeState Comptroller DiNapoli Releases School Audits
… The district’s failure to solicit competition may result in obtaining services on unfavorable terms and conditions, … officials did not always procure goods and services in accordance with board policy. Although auditors found the … have assurance that goods and services are being procured in the most economical way. Poland Central School District – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsHomer Central School District – Financial Condition (2013M-306)
… less than what had been estimated for those years. Two of the District’s reserve fund balances are excessive. … not limited to, reducing District property taxes, funding one-time expenditures or establishing and funding necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Assessment and Collection of Selected Penalties
… the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties … fund. Key Findings While WCB properly bills for the HP-1 penalties, it has not been making sufficient efforts to … efforts. As of October 18, 2011, there were 26,981 HP-1 penalties outstanding, totaling about $1.4 million. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… of expenses. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Caledonia-Mumford Central School District – Financial Management (2024M-101)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund balance, the difference between revenues and … accumulated over time. As a result, the District’s surplus fund balance is two times the statutory limit, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Long Beach City School District – Financial Management (2023M-147)
… complete report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education … (Board) and District officials effectively managed the District’s fund balance. Key Findings The Board and … Determine whether the Long Beach City School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147State Agencies Bulletin No. 919
… Purpose To describe changes that are required to apply the proper taxation for employees who are receiving a … To describe changes that are required to apply the proper taxation for employees who are receiving a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout … 30, 2013, Whitestone reported approximately $2.3 million in reimbursable costs for the programs. Key Findings For the … fiscal years ended June 30, 2013, we identified $154,563 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … auditors found significant and pervasive weaknesses in internal controls at the regional office level that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… 16, 2013. Background The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board … credit cards, only seven had signed a copy of the policy. In addition, School officials did not ensure that credit card accounts were established in a manner that complied with the policy provision …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Gouverneur Central School District – Financial Management (2016M-351)
… in compliance with statutory limits. Consider requesting State Education Department approval to allocate indirect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in place … which direct that the Comptroller and the Commissioner of Motor Vehicles ascertain the annual amount of expenses … March 31, 2014. Background The Department administers the Motor Vehicle Financial Security Act (Security Act) and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalAccounts Payable Advisory No. 31
… Subject : Importance of separating commodity and transmission charges when processing utility invoices for … that some Business Units are not separating commodity and transmission charges when processing utility payments. … ensure the ChartField String (charge line) is correct and appropriate based on the goods and services purchased. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsComptroller DiNapoli Releases School Audits
… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in … was established pursuant the New York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue vouchers for 188 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of East Hampton - Budget Review (B21-7-11)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11