Search
Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Authority officials did not establish an adequate system of internal controls over water charges. No one independent of the billing clerk reviewed the billing registers and cash …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Inspecting Highway Bridges and Repairing Defects
… NYSTA must notify the New York State Department of Transportation (DOT) within one week. NYSTA has six weeks to take appropriate … action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… information associated with its agency. Department is required on all operating statement transactions. It is considered a statewide ChartField and has been configured … of Department codes in the SFS. In general, Department is seven numeric characters in length. Ranges are assigned to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesTown of Big Flats – Financial Management (2013M-170)
… 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately 7,700. The Town is governed by a five-member Town Board (Board) consisting of … funds. The general fund’s excess unrestricted fund balance is 128 percent of the ensuing year’s budget and the water …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… was to determine if the District filed accurate and timely annual financial reports with our office for the period … Finding The Treasurer has not filed the District’s annual update document (AUD), as required, even though the accounting books …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… 2012 through February 27, 2014. Background Putnam County is composed of six towns and three villages and has a population of approximately 99,600. The County is governed by an elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and licensing of …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310DiNapoli Honored with National Leadership Award
… in Washington, D.C. on Wednesday, Feb. 11. The award is given annually to state government professionals who … promote excellence in government financial management. “It is a great honor to receive this prestigious award from the … Accountants,” DiNapoli said. “Across the country, it is the responsibility of state financial officials to ensure …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardTown of Ashford – Water District (2015M-343)
… through October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately 2,100 residents, is governed by an elected five-member Town Board. General … a detailed project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure …
https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The … which operates one school with approximately 100 students, is governed by an elected five-member Board of Education. … Key Recommendations Ensure that the activity fund is maintained in accordance with District policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Fort Edward Union Free School District – Financial Condition (2015M-67)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67St. Regis Falls Central School District – Fund Balance (2016M-141)
… Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly … which operates one school with approximately 285 students, is governed by an elected seven-member Board of Education. … Ensure that the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141East Islip Union Free School District – Financial Condition (2015M-283)
… 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The … operates six schools with approximately 4,000 students, is governed by an elected five-member Board of Education. … overestimate expenditures. Ensure that each reserve fund is established by a resolution that includes the rationale, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Depew Union Free School District – Financial Condition (2016M-229)
… financial condition for the period July 1, 2012 through April 26, 2016. Background The Depew Union Free School District is located in the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Wantagh Union Free School District – Financial Condition (2016M-363)
… 2016. Background The Wantagh Union Free School District is located in the Town of Hempstead, Nassau County. The … operates five schools with approximately 3,050 students, is governed by an elected five-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit. … Wantagh Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Bemus Point Central School District – Reserve Funds (2014M-281)
… 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an elected seven-member Board of Education, … Findings The District’s retiree health insurance reserve is not a legally permissible reserve. The improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Town of Webb – Audit Follow-Up (2018M-188-F)
… report released in November 2018. Background The Town is located in Herkimer County and is governed by an elected five-member Board composed of four … were not implemented and one recommendation is no longer applicable. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fNYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… had announced the shareholder proposal in December. “This is a victory for the many shareholders who are concerned … racism. An independent examination of just how Amazon is addressing racial injustice in its workplace, in the wages … and in the products it sells, will help ensure the company is confronting institutionalized inequality and the impact on …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditState Agencies Bulletin No. 1929
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-2013 at $15,000. In accordance with … regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1929 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitHighland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 5, 2015. … elected nine-member Board of Education. Total expenditures for the 2014-15 fiscal year total approximately $28 million. … $1.7 million. The Board has not established a policy for funding and using the reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financial