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East Moriches Union Free School District - Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School District’s (District’s) Board of Education (Board) and Superintendent effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-moriches-2022-01.pdfIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Federal awards. The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the … procedures and guidelines to implement the provisions of the Act. In 1985, the OMB issued administrative Circular A-128, Audits of State and Local Governments to provide guidance to state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… Eric Halstead for stealing from the village’s General Fund. “Mayor Halstead was entrusted by his community to serve … for their commitment to investigating those who prey on the unsuspecting public for their own gain.” In March … gave himself interest free loans using public funds and still has not repaid the Village over $4,000 of the funds he …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… students, Other. 60035 Health Insurance – Active HMO Premium State's contribution to the health insurance fund for active employees and graduate students, HMO Premium. 60036 Health Insurance – Active HMO Other State's … Cornell employees. 60057 Health Insurance – Leave Credit Exchange (PEP) Expense for active NYS employee leave exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesOpinion 94-24
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); …
https://www.osc.ny.gov/legal-opinions/opinion-94-24City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. … The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed … the ability to overwrite transactions within the financial accounting program. Key Recommendations Review cash receipt …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) 30-Day Response
To determine whether the Department’s monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-sga-19f35-response.pdfTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfDiNapoli: City of Corning Audit Details Stolen Funds
… Burlew, over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and … thanked the Corning police department and Steuben County District Attorney Brooks Baker for their role in the … assigned usernames and passwords; Review the financial accounting program and fix any weakness identified; Review …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsState Comptroller DiNapoli Releases Audits
… Schools Bond Act Funds (2019-S-13) It takes SED nearly 300 days on average to approve school district projects …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Town of Laurens – Budgeting Practices (2013M-204)
… of our audit was to assess the Town’s budgeting practices for the period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorkshire-pioneer-s9-22-4.pdfPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/palmyra-macedon-s9-22-2.pdfBethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bethlehem-s9-22-1.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfEligibility Requirements – World Trade Center Presumption
… system on September 11, 2001, and: Participated in the World Trade Center rescue, recovery or cleanup operations for … between September 11, 2001 and September 12, 2002 at: The World Trade Center site (defined as the area below a line …
https://www.osc.ny.gov/retirement/publications/world-trade-center/eligibility-requirementsMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements Summary Chapter 497 of the Laws of … shall establish a handicapped parking education program for the purpose of providing education, advocacy and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… Rose thought she could deceive the retirement system and live off her deceased mother's pension," State Comptroller …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsChenango Valley Central School District – Budget Review (B4-15-8)
… the significant revenue and expenditure projections in the District’s tentative budgets for the 2015-16 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8