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Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… for establishing salaries and authorizing benefits for senior executives and was allowed to do so without adequate … all salaries, compensation and fringe benefits provided to senior executives. Procure professional services using a …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in … Village of Hoosick Falls Internal Controls Over Selected Operations …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … County officials have not ensured that the department account clerks’ financial duties were adequately segregated. … town’s customers. For the audit period, the town could not account for 53 percent of the water produced. Auditors …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Health Sciences Charter School – Student Enrollment and Billing (Erie County) … calculated accurately and properly supported, but the school relied on staff at its accounting firm to calculate …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Treasurer did not present to the Board financial records, detailed reports, bank statements or reconciliations of the … tax moneys annually and provide the Board with timely and detailed monthly and annual financial reports. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… Oversight (Broome County) The clerk-treasurer performs most aspects of the cash receipts and disbursements processes … complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with accurate …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and is governed by an … funds will be used or replenished. Develop and implement a plan for using the reserve fund surplus balances in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementIX.7.A Funds – IX. Federal Grants
… the functionality of transaction processing and reporting capabilities within the SFS, fund consolidation will continue … basis to ensure that transaction processing and reporting capabilities are not adversely impacted. The need for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsCapital – 2021 Financial Condition Report
… bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. … spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare purposes, up $523.9 million (83.4 … and bridges but also facilities for education government health housing environmental conservation and recreation …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … District , Fonda-Fultonville Central School District , Monroe 2 – Orleans BOCES and the Newcomb Central School … amounts in the district’s accounting software program. Monroe 2 – Orleans Board of Cooperative Educational Services …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B6-16-11)
… The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly optimistic. If police … costs. The City plans to borrow up to $6.5 million for tax certiorari settlements in the 2016-17 fiscal year. With …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11State Comptroller DiNapoli Releases School District Audits
… In addition, the last comprehensive physical inventory count was conducted in 2003. Putnam Central School District – …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Oversight of Child Protective Services
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … children, families, and communities. OCFS is responsible for overseeing the locally administered child welfare system, … (PQI) process in January 2020. The process involves case reviews by a dedicated team to improve consistency, with …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Western Regional Off-Track Betting Corporation needs to clean up its operations,” DiNapoli said. “Revenues from the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksPawling Central School District – Selected Financial Activities (2012M-185)
… The Board did not properly segregate the Treasurer’s and Deputy Treasurer’s duties over cash disbursements. Key … adhere to them. Segregate the duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Comptroller DiNapoli Releases Municipal Audits
… with the procurement policy. As a result, taxpayers do not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town Board comprises four …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168