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Sherman Central School District – Claims Processing (2016M-352)
… the claims processing function. The Board did not develop a comprehensive job description that outlines the claims … procedures describing the claims audit process. Develop a comprehensive job description for the claims auditor that … contract information to ensure that the vendors’ prices are correct. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Town of New Lisbon – Financial Oversight (2013M-12)
… 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population of approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12West Babylon Union Free School District – Claims Audit (2024M-62)
… 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … Section 1724. The claims auditor did not report directly to the Board, did not note exceptions on the warrant and did … The audit report includes five recommendations to help improve the District’s claims audit process. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over the District’s financial … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank … include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
Determine whether Recreation Department Department cash receipts were properly recorded reconciled and remitted in a timely manner
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Opinion 2001-4
… (fixed amount for specified services plus hourly rate for revaluation work to be performed by appointive … LOCAL LAWS -- Compensation (fixed amount plus hourly rate for appointive town assessor) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (fixed amount plus hourly rate for appointive town assessor); (salary increase for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 92-56
… without regard to actual mileage traveled (26 Opns St Comp, 1970, p 267; cf . General Municipal Law, §77-c, … section 116 cannot be superseded by local law (Municipal Home Rule Law, §10[1][ii][d][3][4]). Sections 27 and 116 do … and Local Employees Retirement Systems. October 20, 1992 Bernard Silverman, Esq., Town Attorney Town of Fallsburg …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… make far more than the program’s maximum allowed incomes and pay a modest monthly surcharge as their only penalty, … found the New York City Department of Housing Preservation and Development (HPD) has not done enough to verify that residents are reporting their true income and are paying the correct surcharge when their income …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingState Comptroller DiNapoli Releases Municipal Audits
… documentation. The clerk-treasurer also did not file payroll tax reports or remit payments totaling $40,837 and, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … the lowest cost, in compliance with the town’s procurement policy, and used for proper Town purposes. The board also did … for operating costs. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… rules for everyone and no one is above the law, no matter how powerful or well-connected. I also want to thank Comptroller DiNapoli and U.S. Attorney … their office and follow all the rules. When they fail to do so, law enforcement will respond. I heartily commend …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsComptroller DiNapoli Releases Municipal Audits
… Broome Co Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency … Fire Dist Town of Knox City of Long Beach Plymouth Vol Fire Dept Town of Richmondville Village of Suffern and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of … the Towns of Lapeer and Willet in Cortland County; and the Town of Richford in Tioga County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … $1,500 for the Village’s accounting software, paid with her personal credit card. The Village should not reimburse …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
Young Womens College Prep Charter School of Rochester Information Technology 2016M24
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologySchuyler County – Court and Trust Funds (2021-C&T-1)
… [ read complete report - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1