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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for valid purposes. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… period July 1, 2011, to January 22, 2013. Background The True North Troy Preparatory Charter School, located in the … There are no recommendations for this report. … True North Troy Preparatory Charter School Enrollment and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Hope Fire Department – Board Oversight (2017M-298)
… provides fire protection services in the Towns of Niles and Sempronius. The Department is governed by an elected … establish internal controls over transaction authorization and recordkeeping. The Board did not perform an annual audit … of the Treasurer’s records. Key Recommendations Review and update the bylaws, or adopt policies and procedures, to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Tapestry Charter School – Procurement (2017M-203)
… used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background … by an 11-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.6 … required quotes, but did not obtain the required quotes for six of these vendors paid $112,611 (or 41 percent) for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member Board of Trustees. The District operates one …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mNew Paltz Central School District – Financial Condition (2014M-38)
… to provide a financial cushion in case of unforeseen expenses. … New Paltz Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 1, 2015 through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Village of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly … on future projects. … Determine whether the Village of Little Valley Village Board of Trustees Board properly …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Watkins Glen Central School District - Financial Management (2019M-57)
… fiscal years, the District generated $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances were excessive or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… $ 80,776 Statements of individual pension plans and external investment pools are required to be presented in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by Lifespire, Inc. (Lifespire) on its … fiscal years ended June 30, 2015. Background The Office for People With Development Disabilities (OPWDD) is responsible for coordinating services for more than …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualState Comptroller DiNapoli Releases Audits
… have been issued. Office of Alcoholism and Substance Abuse Services (OASAS): Problem Gambling Treatment Program … concurrent comprehensive third-party health insurance. By the end of the audit fieldwork, about $6.7 million of the … were not clear. Metropolitan Transportation Authority Homeless Outreach Program at the Metro-North Railroad …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the … lifestyle," said USPIS Inspector-in-Charge Philip R. Bartlett. "This case highlights the need for proper checks … District of New York Geoffrey S Berman and Philip R Bartlett InspectorinCharge of the New York Office of the US …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. City University of New … CUNY Fully Integrated Resources and Services Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Frontier Central School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union Free … improperly restricted $245,000 in this reserve. Orchard Park Central School District – Financial Management and …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsCollection and Use of Oil Spill Funds
… of petroleum products they transfer. The Fund’s major sources of revenue are the license fees and surcharges charged to MOSFs … these inaccuracies did not materially affect the revenue collected by the Department. We identified four …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsSelected Financial Management Practices
… and financial planning and budgeting. The audit covers from April 1, 2010, through September 26, 2013. Background … and Gore Mountain Ski Centers, and the Olympic facilities in Lake Placid. In November 2012, it assumed management … of the Belleayre Ski Area in Highmount, New York, from the New York State Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesFinancial Condition and Outlook
… Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or Downstate]) includes the College of Medicine, College of Health Related Professions, … fourth largest employer in Brooklyn. It reported expenses for the year ended June 30, 2012 totaling $853.2 million. The …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its … Class in an Integrated Setting (SCIS) programs to children with disabilities who are between the ages of three and five … school year, Hebrew Academy served approximately 539 students in its SED preschool cost-based programs. The New …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Authority, a government-funded apartment complex for low-income senior citizens and people with disabilities, from … purchases, and to fund her and her family’s personal cell phone expenses. She also submitted over $1,000 in additional …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-over