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Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Services (BOCES) is an association of 17 component school districts. The BOCES, which provides more than 70 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Educational Services is an association of nine component school districts. BOCES, which provides programs for …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Services (BOCES) is a public entity serving 17 component school districts with approximately 55,800 students in Orange …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Services (BOCES) is an association of 32 component and two noncomponent school districts and is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … Board of Cooperative Educational Services is a public organization created to provide shared educational programs …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly … The Treasurer has not filed an annual financial report with the Office of the State Comptroller since the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the … and future operations. Key Findings Four of the seven water districts experienced operating deficits during the … and are projected to have operating deficits in 2018. Four water districts also had deficit fund balances in 2017 …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Creditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… is governed by an elected five-member Town Board, has one water district and one sewer district. Budgeted … payments, tax withholdings and deductions for health insurance premiums. Not all employees’ leave accrual records … Establish a comprehensive transfer station cash receipts policy. … The purpose of our audit was to review the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Islip Fire District – Financial Condition (2020M-25)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively monitor the … the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25DiNapoli Honors Hispanic Leaders
… chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults and … Voutsinas, justice of the Nassau County Supreme Court. Prior to being elected Supreme Court justice in 2018, she …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersDiNapoli Honors Hispanic Leaders
… year recognized several individuals and an organization working to make a difference in the Hispanic and Latino … year recognized several individuals and an organization working to make a difference in the Hispanic and Latino …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersState Comptroller DiNapoli Releases Audits
… by the Payment Card Industry (PCI) Security Standards Council, which address security measures associated with … better meet PCI DSS requirements. Department of Health – Patient Safety Center Activities and Handling of Revenues … medical errors, and improving overall quality of health care. Penalties can be imposed against facilities and …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of Charlton – Internal Controls Overbilled Receivables for Water Operations (Saratoga County) In 2013, the board … segregated and compensating controls were not established. For example, the water clerk is responsible for billing, …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Northside Center for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal … pursuant to the State Education Department’s (SED) guidelines including the Reimbursable Cost Manual (Manual). … programs where Northside did not provide documents to support that five employees worked for the program or the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… June 30, 2014, Yeled reported approximately $81 million in reimbursable costs for the audited program. Yeled also … fiscal years ended June 30, 2014, we identified $2,950,518 in reported costs that did not comply with the Manual’s … be disallowed. These ineligible costs included $1,026,139 in personal service costs and $1,924,379 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 171 students. The New York City Department of Education (DoE) refers students to Hebrew Institute based … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Hebrew Institute based on statutory rates. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… certain expense categories on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manual