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Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately segregated. The Clerk-Treasurer … Ensure that duties in the Clerk-Treasurer's office are segregated properly, or provide sufficient …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… by filing a complaint online at Investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8 th Floor, 110 State St., Albany, NY 12236. … NYS Comptroller Thomas P DiNapoli and District …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … all budget lines. The Interunit Budget Transfer Component can be utilized to post Apportionments, Budget Transfers, … on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on request of the … another fund pursuant to statutory authority contained in permanent State statute or temporary authority provided in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersTown of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated cost of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… collections for local governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. DiNapoli announced … to shrink, but the decline last month was less steep than in January (5.9 percent) and December (8.4 percent), and the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsState Comptroller DiNapoli Releases School District Audits
… (IT) existing policies were enforced (or enforceable). In addition, officials did not ensure IT policies were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsPolice Property Room Inventory (2014-MS-4)
… also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Lackawanna City School District – Financial Condition (2014M-119)
… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Parkland Alienation (2014-MS-5)
… must receive prior authorization from the New York State Office of Parks, Recreation and Historic Preservation (State …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Town of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. … As of December 31, 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 … the preceding year. Audit results should be documented in the Board minutes and include a description of the records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Hourly Based Information Technology Services
… of our examination objectives were to determine if the Office of General Services (OGS) paid Hourly Based … of our examination objectives were to determine if the Office of General Services OGS paid Hourly Based Information …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesArea #9 – Wireless Network – Information Technology Governance
… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled Local …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkWaverly Central School District – Financial Condition (2013M-148)
… Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by … included the use of fund balance to finance operations in order to keep the real property tax levies at amounts the … District officials intentionally continue to collect taxes in excess of what is necessary for financing current …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Lyndonville Central School District – Financial Condition (2016M-143)
… Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143King Center Charter School – Purchasing (2013M-215)
… of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … policy also does not address threshold amounts under which approval can be made by management, versus large purchases that would require Board approval. Although the policy requires the use of purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Liberty Central School District – Budget Review (B4-13-4)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… The Oysterponds Union Free School District is located in Suffolk County and is governed by the Board of Education … fiscal years, the District’s budgeting practices resulted in operating surpluses. To reduce fund balance, the Board … by law. The Board improperly appointed its President, in place of the Treasurer, as the sole signatory on District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294