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North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Comptroller DiNapoli Releases Municipal Audits
… Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s … monitor the treasurer’s work. Schenectady Municipal Housing Authority – Payroll (Schenectady County) Authority … Malta Ridge Volunteer Fire Company Schenectady Municipal Housing Authority and the Town of Stockton …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Saranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to … them to District employees. The Superintendent did not compare the payroll registers with payroll source documents … or in his absence the Business Administrator, should compare payroll registers to payroll source documents when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… of 2013 appropriations. These declines were largely due to unbudgeted and unforeseen repairs to the District’s … submitted budget-to-actual reports to the Board on a quarterly basis. The Board has not developed any long-term … budget and year-to-date revenues and expenditures on a quarterly basis. The Board has not established written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 … require. MCOs can also receive a one-time Supplemental Maternity Capitation Payment (SMCP) for prenatal and … costs. However, MCOs are not eligible to receive SMCPs for maternity cases that end in termination or a miscarriage. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsRiverhead Central School District – Vendor Master File (2017M-139)
… existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Dutchess County – Financial Condition (2013M-370)
… taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370South Glens Falls Central School District – Access Rights (2012M-257)
… period July 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in … South Glens Falls Central School District Access Rights …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Galway Central School District - Fund Balance Management (2017M-267)
Galway Central School District Fund Balance Management 2017M267
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … for recruiting volunteer firefighters]; Paden v Dix Hill, 12 AD2d 202, 210 NYS2d 7 [volunteer firefighter entitled to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Tuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… with the sewer agreements and whether the Tuxedo Farms Local Development Corporation (TFLDC) Board of … with the sewer agreements and whether the Tuxedo Farms Local Development Corporation TFLDC Board of Directors …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andErie County Water Authority – Information Technology (2018M-9)
… County Legislature. Key Findings The Authority has 696 network user accounts that have not been used in the last six … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping websites and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9North Warren Central School District – Financial Condition Management (2017M-197)
North Warren Central School District Financial Condition Management 2017M197
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… guidance on fundraising activities and did not enforce bylaw provisions related to the review and approval of bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesOpinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … may enter into agreements and/or contracts with any state agency including any department, board, bureau, … D. Moore, Counsel to the Governor from Senator Charles D. Cook, July 10, 1991). Clearly, that phrase includes, inter …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Comptroller DiNapoli Releases Municipal Audits
… The village also does not have a recovery plan or breach notification plan and has not provided adequate security training to employees. City of Batavia – Business …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … payroll processing and accounting for leave accruals. The office administrator performed all payroll functions with …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… improve the system for riders and overhaul its operations, we hope it takes a close look at what we found in this report and our recommendations.” The … are included in the final audit. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delays