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IX.7.J Final Reports – IX. Federal Grants
… records. State agencies are required to reconcile state accounting records to federal award records before the final report is prepared and filed with the federal awarding agency. At any time prior … be closed in the SFS by notifying the OSC Bureau of State Accounting Operations at [email protected] . This will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of … office operations and statewide initiatives the campuses is fair and equitable. In addition, the assessments were … claims we tested. Auditors estimate Empire overpaid as much as $3.3 million. Department of Health: Medicaid Claims …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The Town is … the purpose of conducting their Town duties. Each employee should use their own ID when pumping fuel. Seek restitution from the former employee for fuel purchases used for other …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Sherburne – Budgeting (2025M-3)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … 90 days, pursuant to Section 35 of General Municipal Law. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. … is available. Record payee names and amounts in the accounting records and ensure that the dates received in the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Duanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… if the Board provided sufficient oversight of the Middle School construction project and of the management company …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… officials’ budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … over the three-year period. Appropriations for three equipment accounts and two printing service accounts were …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one noncomponent …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… resources, improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… of Owasco and the portions of the Towns of Sennett and Fleming that are within the Auburn Enlarged City School …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Fort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Fort Ann Central School District - Fund Balance Management (2018M-119)
… Objective Determine if officials effectively managed the District’s general fund balance. Key Findings The District’s … fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time … planned to initiate, corrective action. … Fort Ann Central School District Fund Balance Management 2018M119 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119George Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfOpinion 91-1
… AD2d 229, 385 NYS2d 425; Pacificorp Capital Inc. v City of New York , 741 F Supp 481, 486). In our view, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-1West Babylon Union Free School District – Claims Audit (2024M-62)
… more deficiencies, including confirming purchase orders (POs) (issued after goods or services were received, rather than having POs approved before good or services were acquired) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… New York State Comptroller Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and Dutchess County … should have stopped at the time of her death. The state retirement system was not informed of her death. Upon … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Key Findings The former Director operated an extensive adult and youth recreation program from which he …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsFiscal Responsibilities of the Town Clerk Presentation
OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.pdfDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… of former Deputy Erie County Clerk Alexander McDougall for allegedly stealing over $200,000 in county funds. … Division and referred its findings to DiNapoli’s office, requesting a multi-year forensic audit. DiNapoli’s office, in … degree in Erie County Court before Judge Philip Danny. His next court appearance was scheduled for April 15. Since …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-county