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Chenango Valley Central School District – Budget Review (B4-15-8)
… are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt … Chenango Valley Central School District Budget Review B4158 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8City of Yonkers – Budget Review (B22-6-5)
… and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The … $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Conflicts of Interest of Municipal Officers and Employees
… to help you better understand New York State law as it pertains to conflicts of interest, and your … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … relationships with your municipality are prohibited. Who does the law apply to? If you are an officer or employee of a …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesAllegany-Limestone Central School District - Financial Management (2018M-129)
… limit by approximately $1.3 million or 6 percentage points. Reserve funds are generally not being used 1 and the … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7151 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7142 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7131 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … proposed budget for the school district has a budget gap of $25.8 million. In addition, the city has appropriated … limit. Parkland Alienation (2014MS-5) Auditors examined how municipalities complied with state laws when conveying …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Hendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/pdf/hendrick-hudson-2019-24.pdfIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. … Payments to the M/C Income Protection Plans. 60068 Group Life Insurance Payments to the NYS public employee’s group … Law Claims, Awards, Judgments, and Settlement Agreements Business Units are to use the following account codes to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesState Agencies Bulletin No. 2303
… of the confirm of the specials payroll cycle every week. Therefore, an early confirm of the payroll schedule may impact the timing of this disruption to the … advices. This configuration change will happen each week starting on Thursday morning. Users will be able to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineBrighton Fire District – Non-Payroll Disbursements (2020M-133)
Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements were appropriately procured, properly approved, adequately supported and for District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brighton-fire-district-2020-133.pdfChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… for valid purposes. The Treasurer did not comply with the bylaws for 35 claims totaling $15,318 that required membership-authorization before payment. Key Recommendations … received by the Company. Ensure compliance with the bylaws and pay bills after membership approval, as required. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfCity of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by … are approximately $33.4 million. Key Findings The City’s accounting records are in such poor condition that City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Geneva – Financial Management (2015M-105)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. … Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common … did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105State Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… approximately $771,000 in public funds by falsifying business records for The Gingerbread Learning Center, Inc., a … cell phone payments, personal purchases at Costco, life insurance, and also created a more than $100,000 no-show … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
Determine whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-2020-44.pdfEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
Determine whether employees received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-irondequoit-2019-92.pdf