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DiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… and the New York State Department of Taxation and Finance for their exemplary work and partnership with my office to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeTown of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Fort Edward Union Free School District - Financial Condition (2019M-245)
… challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of approximately $1.8 million, the District has an unfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Town of Brandon - Financial Condition (2019M-239)
… budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three consecutive years … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… revenues in a special revenue fund. Investigate the source of funds in the debt reserve and, if appropriate, transfer … counsel on the appropriate action regarding the future use of the capital reserve. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andVillage of Yorkville – Budget Review (B3-13-7)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7NYS Comptroller DiNapoli: SEC Upholds Shareholders' Right to Seek Racial Equity Audit
… had announced the shareholder proposal in December. “This is a victory for the many shareholders who are concerned … racism. An independent examination of just how Amazon is addressing racial injustice in its workplace, in the wages … and in the products it sells, will help ensure the company is confronting institutionalized inequality and the impact on …
https://www.osc.ny.gov/press/releases/2021/04/nys-comptroller-dinapoli-sec-upholds-shareholders-right-seek-racial-equity-auditState Agencies Bulletin No. 1929
… of the previous year. Effective Dates Effective beginning Administration paychecks dated July 7, 2021. OSC Actions OSC … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1929 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1929-school-year-2021-2022-tier-6-pensionable-overtime-ot-earnings-limitBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… buyouts may have saved taxpayers approximately $100,066 during our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been … about the intent of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89REACH Academy Charter School - Cash Disbursements (2019M-130)
… in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our … our comment on an issue raised in the School’s response letter. … Determine if cash disbursements were properly …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings Because the … We reviewed 127 claims totaling almost $752,500 and found that 59 claims totaling approximately $68,000 had …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… for cash collection. Perform periodic physical inventories of garbage disposal stickers and compost passes and …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityKent Fire District No. 1 - Financial Operations (2019M-37)
… to reserves are included in the budget and that reserve funds are disbursed subject to permissive referendum and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… documentation was maintained to verify the calculations of certain retirees’ contributions. Key Recommendations … Ensure that documentation necessary to verify calculations of all retirees’ health insurance contributions is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken … to PWS customers. However, we identified opportunities for improved oversight, particularly regarding PWS compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVillage of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so the appropriation authority can be used for … submit an AP Journal Voucher. The Special Use Vendor ID, fund, program, and department assigned to the advance account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rollover