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Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of … protection and emergency services and also receives moneys from fundraising, hall rentals, donations, and foreign fire … records for each fundraising event indicating the start-up money provided, used (with supporting documentation) and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… special education program to disabled children between the ages of three and five years. Whitestone, located in Queens, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of … overestimated general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from fiscal years … the maximum amount allowed by federal regulations by an average of 43 percent in 2013-14 and 2014-15. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Agency Testing and Training Summary and Instructions
Agency Testing and Training Summary and Instructions
https://www.osc.ny.gov/files/state-agencies/payroll/2020/pdf/20201203AgencyTestingTrainingSummaryInstructions.pdfVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … of claims, recording of claims, and information required to be maintained and reported to the governing body. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… five totaling $14,351,627 were not reported on the Public Authorities Reporting Information System report. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftNassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long …
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)
… if the amounts reserved are necessary, reasonable, and in compliance with statutory requirements. Develop a plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls … Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year … accounting records for each reserve fund as required. From January 1, 2010, to August 31, 2012, the Board financed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… May 31, 2012. Background The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. … District’s financial operations. … HadleyLuzerne Central School District Financial Condition 2012M188 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the … track how its services are delivered amid changing staffing levels and build additional reserves to guard …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Opinion 90-28
… or disqualify himself, a "conflict of interest" existed when the board member participated in a decision on the … has privately performed work (see 1984 Opns Atty Gen No. I 84-3; see also Cahn , supra ). Therefore, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… million active and retired State, local government, and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… their partnership and our continuing efforts to root out public corruption.” Former Village of Chatham Clerk-Treasurer … Barbara Henry is charged with tampering with public records in the first degree; two counts of grand … that we will not tolerate such corruption and when a public servant seeks to use their position for their own …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-village