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St. Lawrence County – Financial Condition (2013M-46)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Tuition Assistance Program – College of Westchester
… (Westchester) offers programs in business, computer, digital media, and health fields. Tuition for full-time …
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)
… of Correctional Services, Food Production Center: Seventeen Years of Fraud by the Former Director of the …
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)
City of Corning Misappropriation of Finance Department Cash Receipts 2014M140
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)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six …
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. … Duplicate press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability …
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 … controls should be considered. The policy does not define how many credit card accounts may be established, limit the … who were issued a credit card signed the policy to acknowledge their awareness of the procedures, as required by …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … of our review, except for certain matters related to the food service fund, we found that the significant revenue and … food service fund to determine how much fund balance they can reasonably appropriate before they adopt their 2013-14 …
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
… and investigators were able to uncover this ongoing scam and ensure that the perpetrator, and not the taxpayers, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionState Comptroller DiNapoli Releases Municipal & School Audits
… within each village fund or establish capital projects funds to separately account for the financial activity of …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1080
… To notify agencies that OSC will process a final refund file for employees that are due a bond deduction refund as … close in December 2010. They were submitted on a separate file by NBT and were excluded from the initial refunds … notifies agencies that OSC will process a final refund file for employees that are due a bond deduction refund as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adopted budgets that included real property tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to existing equipment, much of which the district did not …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Town of Rensselaerville – Financial Operations (2012M-168)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … File the Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittsfield – Disbursements (2013M-82)
… $6,900 were never approved by the Board. We also tested 21 payroll disbursements totaling a gross amount of $13,600 … warrants with the canceled check images, as shown on the bank statements, and review the bank reconciliations. Thoroughly document the annual audit …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority between two or more Business … visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … Interunit Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Discontinue the practice of permitting vendors to withdraw funds directly from the Town’s bank accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186