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Shelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Town of New Lisbon – Financial Oversight (2013M-12)
… 2011, through September 27, 2012. Background The Town of New Lisbon is located in Otsego County and has a population … Town of New Lisbon Financial Oversight 2013M12 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of … shopping,” said DiNapoli. “I thank U.S. Attorney for the Northern District of New York Antoinette T. Bacon and the FBI … corruption.” Press Release from the U.S. Attorney's Office Northern District of New York Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Hampton – Justice Court Operations (2013M-305)
… The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key Finding The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… 15, 2013. Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is … a Board of Trustees which comprises 17 voting members. The School Leader is the chief executive officer and oversees all the school operations including the financial operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61State Agencies Bulletin No. 2128
… or by telephone at (888)-235-9223, Monday through Friday, 8:00 a.m. to 8:00 p.m., Eastern Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… of audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the … the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer provides sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Cleveland Hill Union Free School District – Financial Management (2017M-235)
… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… contracts and has not annually reviewed the procurement policy, as required by General Municipal Law (GML). We found … during our audit period for: legal services ($131,257), insurance ($73,699), engineering services ($36,915) and … professional service provider approximately $129,000 for insurance. Key Recommendations Annually review the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296LaFayette Central School District – Reserves (2013M-387)
… condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. … District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written … and using reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387DiNapoli Announces $500 College Savings Sweepstakes
… take advantage of this opportunity to possibly win some money for college by entering the sweepstakes,” said …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-500-college-savings-sweepstakesDiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… $1,711 in cash from the non-profit’s Annual Fourth of July festival that was earmarked for the city’s Business … $1711 in cash from the nonprofits Annual Fourth of July Festival …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established … Amsterdam Housing Authority Claims Processing and Related …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free … operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Parish – Board Oversight (2012M-240)
… Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background … Board of Trustees is the legislative body responsible for managing Village operations. The Village’s 2010-11 … procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that only appropriate claims, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Capital – 2022 Financial Condition Report
… by public authorities funded directly from State-supported bond proceeds, while figures for the Division of the Budget’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… Development Corporation’s (Corporation) progress, as of December 2024, in implementing our recommendations in the … – Revolving Loan Program (2021M-102), released in December 2021. The audit determined that Corporation … Local Development Corporations Corporation progress as of December 2024 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-f