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Dutchess County Industrial Development Agency – Management Practices (2013M-251)
Dutchess County Industrial Development Agency Management Practices 2013M251
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCity of Long Beach – Budget Review (B7-14-12)
… that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Department of Transportation Bulletin No. DOT-25
… CSEA Operational Services Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the 2011-2016 Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-seasonCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140State Agencies Bulletin No. 1509
… to inherent danger by virtue of unavoidable proximity to vehicular traffic within the highway Rights-of-Way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1509-2016-special-assignment-duty-pay-calendar-year-2015-public-employeesCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mFranklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … establishing a reasonable level of unexpended surplus funds to maintain and had not developed and adopted …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… New York State Comptroller Thomas P. DiNapoli announced the guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after … New York State Comptroller Thomas P DiNapoli announced the guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftShelter Island Union Free School District –Financial Condition (2014M-132)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132State Agencies Bulletin No. 331
… previous 7 calendar days and will be available on Monday of the following week. Agency Responsibility All agencies, … should review this report each week and provide a copy of the applicable page to the employee. To determine the start date of the garnishment, refer to Paycheck or Garn Spec panels. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Activities (Nassau County) District officials did not enforce certain collective bargaining agreement … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Broome County – Financial Condition (2013M-224)
… by the Board of Legislators comprising 15 elected members, one of whom serves as the Chair. The County’s budgeted … expenditures with recurring revenues, and not rely on one-time revenue sources. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224North Greenbush Common School District – Budgeting (2016M-112)
North Greenbush Common School District Budgeting 2016M112
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … financing current operations in an effort to accumulate funds for future use, set aside those funds in appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School … more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess balance is about 13 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… has a well-designed set of control procedures that can provide reasonable assurance that thefts of cash receipts … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The … for all activity fund cash receipts that are remitted to her for deposit and that student treasurers complete profit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLiberty Central School District – Budget Review (B4-13-4)
… fund each year. The subsidies will only continue to drain the general fund’s fund balance. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… financial management practices for the period July 1, 2014 through April 12, 2016. Background The … $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency fund’s group health insurance … take appropriate action, in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226