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Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… said New York State Comptroller Thomas P. DiNapoli . "My thanks to U.S. Attorney Ross and the FBI for ensuring he …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsOpinion 2007-2
… scale, savings, cost avoidance and better service to the public” (Bill Jacket, L 2005, ch 180, Budget Report on Bills …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, … Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25DiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… As the Metropolitan Transportation Authority (MTA) adjusts to the loss of $15 billion in congestion pricing revenue and … in a state of good repair and it must be transparent about how the choices it makes will impact riders, according to a … on congestion pricing revenue and are under review. The work to be reprioritized can be divided by their purpose: …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… are not identified, the authority may have to raise fares and tolls faster than planned to improve a system that has … Comptroller Thomas P. DiNapoli. "Maintaining, modernizing and expanding the largest mass transit agency in the nation … funding, the system could fall into further disrepair and riders could face unplanned fare hikes. The state and …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceHarrisville Central School District – Claims Audit (2016M-215)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s claims … the responsible claims auditor. Non-BOCES claims that did not have adequate supporting documentation were approved for … Recommendations Ensure that all claims are audited prior to being paid. Ensure that adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215DiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… in the state. The number of city residents receiving public assistance rose 16.6% from 2017 to 2022, likely …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Journal Entries contain both expenditure and revenue account codes and are submitted in the General Ledger module. … should be done as APJV or GLJE transactions using the same account codes. See Section 1 – Accounts Payable Journal … service fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCompliance With School Safety Planning Requirements
… of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against Violence in … DOE could improve its compliance with the school safety planning requirements outlined in the Law and State and City … having up-to-date plans is critical for school safety planning and emergency response. School Safety Committees …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… District is located in the Towns of Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementHamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfEldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less than 0.5 percent of 2018 appropriations. The District’s unrestricted fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Procurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, … town in Delaware County. The District, which operates one school with approximately 330 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesHomeowners Association, Inc.
… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incBelleville-Henderson Central School District - Information Technology (2019M-128)
… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019m