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Hoosick Falls Central School District - Financial Condition Management (2019M-159)
… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42Contract #C001204 – Electronic Fillable Form Creation & Hosting Services
… to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2125819). All correspondence related to this opportunity … should be sent to: [email protected]. Information, as it becomes available, will be available for download through … B-1 (Solution Requirements Matrix) , in Excel Attachment B-2 (Bid Page) , in Excel Responses to Questions (to be posted …
https://www.osc.ny.gov/procurement/contract-c001204State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her position as the Director of … York State Comptroller Thomas P. DiNapoli said. “I thank my Division of Investigations and the Manhattan District …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… or capital plans. Adopt any information technology (IT) policies. Perform an adequate claims audit and seek … with our findings and recommendations and indicated they have begun to initiate corrective action. … St Paul Boulevard …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee … that the Treasurer disburses moneys only after bills have been approved by the membership and that checks include …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mVillage of Hagaman – Claims Auditing (2022M-11)
… Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … of the Board other than claims approved by resolution to be paid prior to audit. Ensure a resolution is passed … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… complete report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District … have not: Utilized their multiyear financial plans to help make financial decisions. Adopted fund balance and … utilize their comprehensive multiyear financial plans to help make financial decisions. The Board should adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of Seneca Falls - Procurement (2018M-143)
… applicable statutes. Key Findings Town officials may not have: Appropriately procured nine single or aggregate … Consider revising the procurement policy and procedures to specify documentation requirements, and ensure officials … Develop procedures for procuring professional services to award contracts above a reasonable limit only after …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Kent Fire District No. 1 - Financial Operations (2019M-37)
… referendums and legal notices. The Board did not adopt a reserve policy. Key Recommendations Prepare budgets that … permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … or properly manage fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term planning. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Operational Advisory No. 24
… Subject : Fiscal Year End 2024-25 Important Dates Guidance : In preparation for Fiscal Year End 2024-25 the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2024-25-important-datesOpinion 2002-2
… - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), (6), 217(c), 218(b), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Aim High Children’s Services and the Hebrew Institute for the Deaf and … every dollar available to them and they are the ones who lose out when the schools fail to follow the rules for … special education services to children from 3 to 5 years of age. The city’s Dept. of Education (DOE) refers students …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … variances in appropriations. The District does not have a documented fund balance policy or capital plan. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… This benefit would equal the initial value of your pension under the provisions of the Non-Contributory … Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
… should establish controls for handling cash at fundraising events, create fundraising reports, and require timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … reports as required by contract. The Department does not have evidence that proper contract monitoring is occurring. … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80