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Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Agencies Bulletin No. 1207
… payment. Affected Employees Employees designated M/C in Negotiating Unit 06 who meet the eligibility criteria … employees. Effective Date(s) This payment will be included in the regular paychecks dated 12/05/12 (Administration) and … of Environmental Conservation: Director, Division of Law Enforcement Assistant $625 Director, Division of Law …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1207-2012-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases School Audits
… Jordan-Elbridge Central School District , Queensbury Union Free School District and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and … included in the original adopted budgets. Queensbury Union Free School District – Extra-Classroom Activities (Warren …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Ira and the Lake View Fire District . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Brookhaven Fire … service providers who received payments totaling $155,865. In addition, the board has not implemented policies that …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified individuals in …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … budgets, or nearly three times the amount allowed by law. The Board improperly appointed its President, in place …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingUnified Court System Bulletin No. UCS-97
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR, SY, SN, SG, S9, SA, … 120 full work days from 4/1/05 through 3/31/06. Employees in Bargaining Unit SY will receive Increments based on the … who have at least twenty (20) years of continuous service in UCS. Employees in Bargaining Units SR , SN , SG , S9 , SA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-97-april-2006-service-increments-longevity-pay-and-longevity-bonusComptroller DiNapoli Releases Municipal Audits
… Soil and Water Conservation District and Yates County . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Covert – … on appropriated fund balance that cannot be maintained in the future. In addition, town officials are unable ensure …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… transfer station. We found that over a three-month period in 2012, the weight of the solid waste the Town paid to … landfill exceeded the amount of trash accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing revenues. We found weak …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Comptroller DiNapoli Releases Municipal Audits
… Town of Ripley and the Sauquoit Fire District No. 1 . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … allowed the highway superintendent to use $6,000 in proceeds from the sale of town scrap metal to fund …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Albany County … policies for disbursing restitution money retained in a victims’ trust fund, officials have not disbursed these …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Library , Town of North Norwich and the Town of Phelps . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niskayuna No. 2 … number of points to volunteers for participation in department responses nor accurately record volunteer …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… , Village of Harriman and the Town of Westfield . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of Attica … reports were submitted to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… her health insurance premiums, giving herself $5,518.77 in benefits that she was not entitled to. "Today, Jennifer Thurber is being held accountable for her actions,” DiNapoli said. “She … Corning Police Department for their ongoing partnership in ensuring we uncover corruption and carry out justice.” The …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement … 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73LaFayette Central School District – Reserves (2013M-387)
… However, since the Board funded these reserve funds over multiple fiscal years, they can be considered de facto … reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual budgets left the general fund with unassigned fund balance deficits for the past three …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialComptroller DiNapoli Releases School District Audits
… the tuition bills to ensure the correct school district is being billed or that tuition charges have been calculated … of potential claims. As a result, funds may be tied up in the reserve that could be applied to other school district … over the last three fiscal years, which resulted in unplanned operating surpluses totaling $2.3 million …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits