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Opinion 94-1
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to chargeback salaries to sewer … salaries to district) SEWER DISTRICTS -- Operation and Maintenance (authority of county to chargeback salaries … county sewer district a portion of the salaries of county employees attributable to the administration and operation of …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… five-year agriculture environmental management program strategic plan and mission statement for the period January 1, 2014 … prevention of floodwater and sediment damage. The District is governed by a five-member Board of Directors. The …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental … we audited travel expenses for the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… and the Monroe County Sheriff’s Office announced. “Today’s arrest should serve as a warning that attempts to defraud our …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherCanastota Central School District - Financial Condition Management (2019M-174)
… report - pdf] Audit Objective Determine whether the District officials effectively managed the District’s … Adopt annual budgets that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mSelected Employee Travel Expenses
… incorrectly designated Poughkeepsie as the official station of the eight Tarrytown employees and, as a result, … Key Recommendations Ensure each employee's official station is established in compliance with State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its … rights and responsibilities. Ensure all services and benefits stipulated in the contractual agreement are received …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mV.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of … 50000-50999 Non-Personal Service 51000-58999 General State Charges 60000-60299 Local Assistance 60300-60399 Debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsBrighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Greenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
Determine whether the Greenport Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenport-s9-21-30.pdfDover Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-27)
Determine whether the Dover Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/dover-s9-21-27.pdfCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
Determine whether the Crown Point Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crown-point-s9-21-26.pdfWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
Determine whether the West Genesee Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-genesee-s9-21-40.pdfUnadilla Valley Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-37)
Determine whether the Unadilla Valley Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-s9-21-37.pdfSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
Determine whether the Seaford Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seaford-s9-21-36.pdfState Comptroller DiNapoli Releases Audits
… actual facilitated enrollment activities. Hudson River Park Trust: Selected Financial Management Practices … State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… case is being prosecuted by Assistant U.S. Attorney Jeffrey Coffman. The State Comptroller’s Division of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… in the Town of Islip in Suffolk County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is operated in … two individuals, rather than the Treasurer, to manage the golf outing bank account and the Department Chief’s bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overApplication for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/application.pdfLow Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, … of $550. Additionally, HEAP offers benefits for equipment repair or replacement and for maintenance, energy efficiency services, carbon monoxide detectors, chimney cleaning, as …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-program