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West Seneca Fire District #3 - Capital Reserves (2019M-248)
… and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Jamesport Fire District - Length of Service Award Program (2019M-05)
… as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Kent Fire District No. 1 - Financial Operations (2019M-37)
… Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was unable to provide documentation of four required permissive … realistic estimates of appropriations. Ensure transfers to reserves are included in the budget and that reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Yaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. … general fund expenditures were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, … meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution which allows the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Georgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … appropriations for 2014. The Board did not conduct a deliberate and thorough audit of claims and approved claims … a plan to reduce the amount of fund balance. Conduct a deliberate and thorough audit of claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… records and account for each water district as a separate entity. Ensure that officials and employees receive adequate …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Montauk Fire District – Board Oversight (2024M-117)
… Determine whether the Montauk Fire District District Board of Commissioners Board monitored …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284DiNapoli: Village Fiscal Stress Declines Again
… has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in … six as "susceptible to fiscal stress." Last year, a total of 18 villages were listed in fiscal stress. "This is the … year-end fund balance, short-term borrowing and patterns of operating deficits, DiNapoli's monitoring system creates …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againThe Alcott School – Compliance With the Reimbursable Cost Manual
… during its desk review of Alcott’s CFR costs, prior to our on-site audit. Finally, we identified certain control … To SED: Review the audit findings identified by our audit and, if warranted, make the necessary adjustments …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualSchool of Professional Studies – Procurement Card and Travel Card Purchases
… with the pertinent New York State and CUNY purchasing guidelines applicable to Procurement Card and Travel Card … of contracting for these services, as SPS purchasing guidelines require. For fiscal years 2009 to 2011, SPS used a … Key Recommendations Comply with State and CUNY procurement guidelines, including, but not limited to, using formal …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesCost Reporting of Programs Operated by Gateway-Longview, Inc.
… that significant improvements in the Board’s conduct are needed to ensure the financial and programmatic integrity …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incArea #12 – Information Technology Contingency Planning – Information Technology Governance
… equipment destruction, inadvertent employee action or a natural disaster, such as a flood or fire. The plans, … involving the corruption or loss of data or other computer resources from ransomware, hardware failure or human error, … Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli Releases May State Cash Report
… according to the monthly state cash report issued today by State Comptroller Thomas P. DiNapoli. Total … after March and September, when school aid funded with Lottery revenues are paid. The state spent $22.8 billion …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualOversight of the Farm-to-School Program (Follow-Up)
… and covering the period January 1, 2016 through October 20, 2020, found the Department needs to improve monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… governments. DiNapoli also created a COVID-19 Financial Survival Toolkit to help New York’s residents, government …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicPost-Retirement Reporting
… required by law to: Report when a NYSLRS retiree exceeds the earnings limit during the current calendar year. Annually report all public … contractors/consultants) who were on payroll during the previous calendar year. If you submitted your December … that employ public retirees report to NYSLRS through the PostRetirement Reporting program …
https://www.osc.ny.gov/retirement/employers/post-retirement-reporting