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Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Program HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in … students from four counties in the Southern Tier. HCA is authorized by SED to provide Preschool Integrated Special … locations. For the purpose of this report, this program is referred to as the SED preschool cost-based program. HCA …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial … 1, 2014 through December 31, 2014. Background The Town of Hempstead Sanitary District No. 1 is located in the Town … Town of Hempstead Sanitary District No 1 Selected Financial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Sodus Center Fire District – Board Oversight (2017M-108)
… totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Cheektowaga Central School District - Capital Project Management (2022M-90)
… Audit Objective Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient … Determine whether the Cheektowaga Central School District District Board of Education Board and District officials provided sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Owego – Shared Services Facility Capital Project (2022M-42)
… of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to … of approximately $2.5 million to pay Project expenditures without Board approval. As of the end of our fieldwork, the … Closely oversee the remainder of the Project and determine how to finance shortfalls. Prepare, approve and monitor …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Former Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… court and pled guilty today before U.S. Magistrate Judge Paul E. Davison. This case has been assigned to U.S. District …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… less disposable income and often have to push off buying a home or saving for the future. Such struggles have … in the Bronx (19 percent) was twice the rates in the Long Island (9.5 percent) and Ithaca (9.1 percent) areas. The …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… of financial literacy education in Georgia, Idaho, and Texas, with those states reporting relatively higher credit …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesFare Collection
… LIRR operates 24 hours a day, 7 days a week, including all holidays. In 2018, the LIRR carried 311,100 passengers on an … other times on weekdays, all day on weekends, and on some holidays. LIRR tickets can be purchased in either hard copy …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Comptroller DiNapoli Releases Municipal Audits
… online banking policy or implement adequate procedures to monitor and control online banking transactions. In addition, a dedicated computer was used for online banking but authorized users …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… fund balance, it increased to approximately 26%, as of June 30, 2021, exceeding the 4% statutory limit. Despite reporting … increased the real property tax levy by 6.8% from 2017-18 through 2021-22 and levied more taxes than needed to fund …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , … to determine the condition of individual funds. Elba Fire Department – Controls Over Financial Activities (Genesee … County) The board did not provide adequate oversight of department financial activities. In addition, the treasurer …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … its annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsOpinion 91-59
… Association (need to be member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and … expend foreign fire insurance tax moneys to provide death benefits to family members of deceased volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… physical location of the asset; and relevant purchase or lease information including the acquisition date. Software …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… accounts. Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background checks, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andSales Tax Vendor Registration Practices
… tax vendors, including those with no physical presence in the State, have done so. The audit covered vendors with a … and imposed by localities and range from 3% to 4.875%, and in the Metropolitan Commuter Transportation District at … The use tax is imposed on taxable items or services used in New York when a sales tax has not been paid. Under the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practices