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Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools with approximately 985 students, is governed by … limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves and reducing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 … for the 2011-12 fiscal year were approximately $8.3 million. Key Findings We identified weaknesses in the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148State Comptroller DiNapoli Releases School District Audits
… Services (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not … price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0State 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
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
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-stipendOpinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys … moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid into a … moneys originally raised and appropriated by a town for town highway snow and ice removal may be paid into a snow …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Village 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-240DiNapoli: Potential Changes in Federal Policies Pose Risks for New York City's Budget
… Washington, as well as slowing growth in tax collections and job creation, according to a report released today by … "Changes in federal fiscal policies present the greatest and most imminent risk to New York City’s financial outlook. … loss of hundreds of millions of dollars in federal funding and cuts to Medicaid," DiNapoli said. "With these risks in …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-potential-changes-federal-policies-pose-risks-new-york-citys-budgetWhitestone 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)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
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-351Monitoring of Construction Management
… management contracts to ensure they meet the terms and requirements, and if the oversight and administration costs associated with carrying out this … management contracts to ensure they meet the terms and requirements and if the oversight and administration costs associated with …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementDiNapoli: 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-113