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Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates one school with approximately 330 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesState Comptroller DiNapoli Releases School District Audits
… did not use a competitive process to procure goods and services. For example, auditors found that district … officials paid a vendor $238,465 without documentation and they justified this was a valid exception to competitive … In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases State Audits
… of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the … in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. … to Administer the Workers' Compensation Program for the Two Fiscal Years Ended March 31, 2013 (2014-S-43) The board …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… General capital assets, consisting of tangible and intangible assets, should be capitalized when all of the … Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is … of the State's activities. The asset has a useful life of two years or more and provides a reasonable benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is operated in accordance with its bylaws, and is governed by an eight-member Board of Trustees. The … than reported on the Department’s books. The Board allows two individuals, rather than the Treasurer, to manage the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… established pursuant the New York State Public Housing Law and operates six properties in the City of Lockport, … are appointed by the Mayor of the City of Lockport and two Commissioners are tenant representatives elected by …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases School District Audits
… – Information Technology (Cortland County, Tioga County and Tompkins County) The Board and District officials did not adequately safeguard personal, … three employees totaling $108,963. District officials paid two former administrators separation payments totaling …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 919
… military stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and described how the FICA status would be updated for … in the same paycheck, different tax treatment for these two types of earnings is required. This may occur when an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendVillage of Parish – Board Oversight (2012M-240)
… audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to … were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did … any instances where goods and services were not received, two claims, totaling $4,099, lacked quotes as required by the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background Whitestone …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualNewstead Fire Company –Internal Controls (2014M-92)
… Company contracts with the Town to provide fire protection and emergency services and also receives moneys from fundraising, hall rentals, … not review the Treasurer’s reconciled bank statements. For two disbursements, a Company member or a family member had a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Gouverneur Central School District – Financial Management (2016M-351)
… is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which … fund balance has exceeded the 4 percent statutory limit in two out of the last three fiscal years. Fund balances in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli: Former Town Clerk Arrested in Mayfield Theft
… announced. "Ms. Hart took advantage of her position and the public's trust by diverting public funds to herself," … "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in helping … Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftDutchess County Industrial Development Agency – Management Practices (2013M-251)
… May 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven members who … reported 33 active projects including 22 active bonds and 12 PILOT agreements with 21 businesses. Key Findings The … Reporting Information System report. Furthermore, two projects that were reported were not correct. Finally, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting of … Department operations: President, Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former Treasurer was able to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Nassau County – Contract Approval Process (2012M-192)
… County, located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed by an elected County Executive, and 19-member County Legislature. The County’s 2012 adopted … Charter 45-day approval process exceeded the limit from two to 111 days. When additional guidelines were added by …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Homer Central School District – Financial Condition (2013M-306)
… School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board … less than what had been estimated for those years. Two of the District’s reserve fund balances are excessive. … not limited to, reducing District property taxes, funding one-time expenditures or establishing and funding necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Lincoln Fire District – Financial Activities (2012M-228)
… Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year but could not provide … annual financial reports with OSC for the 2009, 2010, and 2011 fiscal years. The Board was unable to provide us …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which operates two schools with approximately 920 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… Central School District is located in Saratoga and Warren Counties. The District has a current enrollment of 875 students and 189 full- and part-time employees. The District’s … surplus funds that exceeded the legal limit in the past two years. Although the District appropriated more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188