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Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… The Jordan-Elbridge Central School District is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in Onondaga County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overRandolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act school district, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNiagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … the requirements for allowing students to attend tuition-free. Regularly monitor the tuition rate being charged …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… drug overdose death rates were higher than the statewide average (25.4 per 100,000) in 10 of the 15 counties for which …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to … custodial/maintenance services as either an employee or a contractor. Key Recommendations Ensure that monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… not adopted structurally balanced budgets, having relied on nonrecurring revenues, debt and interfund transfers to …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… for cash receipts and disbursements for the period January 1, 2013 through May 16, 2014. Background The West Corners Fire Company is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andBayport Fire District – Credit Card Use (2016M-394)
Bayport Fire District Credit Card Use 2016M394
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Fishers Island Union Free School District – Five Point Plan (2015M-320)
… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… State Comptroller Thomas P. DiNapoli, Damian Williams, the United States Attorney for the Southern District of New York, and … arrested and will be prosecuted to the full extent of the law.” U.S. Attorney Damian Williams said: “As alleged in the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateOpinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … municipality, school district or district corporation may, by resolution, delegate all or part of such powers and duties … and perform such duties until the finance board shall, by resolution, elect to reassume the same. Thus, in essence, …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Rockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… To do so, the Board must establish measurable goals for all approved projects and monitor the projects to ensure … Develop and adopt a policy that establishes procedures for approving and monitoring projects. Corporation officials …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mState Agencies Bulletin No. 1916
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 Tool … the eligibility criteria are affected. Background Pursuant to Article 49.2(c) of the 2016-2021 Operational Services Unit … Association (CSEA), employees required by the State to provide a personal tool inventory for use in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentOpinion 95-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … You inquire as to the authority for public libraries to invest moneys raised by taxes, and non-tax moneys, such as … 11[1]). Section 11 authorizes local governments to invest "moneys" held in the custody of the chief fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-95-30DiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… root out fraud and protect the retirement system. I thank District Attorney Brown and the Social Security Inspector … investigation of a double-dipping former Rome police officer resulted in the recovery of almost $90,000. … office in 2007, DiNapoli has committed to fighting public corruption and fraud and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. … $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-and