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DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… and District Attorney Jason Schmidt today announced the arrest and guilty plea of Angela Smoulder, former Treasurer of the Frewsburg Central School District, for stealing nearly $7,000 in funds raised by students to … to the district in the amount of $6,982.42. The arrest is a result of a joint investigation between the State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. The Authority’s 2012 fiscal year … Amsterdam Housing Authority Claims Processing and Related NotforProfit Corporations 2013M126 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… held at the library in 2013 and did not ensure that all program performers and presenters signed contracts with … she should be designated as an employee. Audit and approve all claims before payment is made by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Newark School District Public Library – Board Oversight (2014M-54)
… its services. Key Recommendations Adhere to and enforce all provisions of its investment policy, divest from all improper investments and place all Library moneys in time …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is … not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … to provide written periodic financial reports for use in monitoring City financial operations. System users were … recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… City Department of Social Services, is responsible for shelter system management of homeless shelters in the City. The majority of shelters are operated by private providers through contracts with DHS. A typical provider … providing security and protecting the physical safety of shelter clients and staff. Toward this end, DHS requires …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… and procedures for credit card usage. Key Recommendations Amend the bylaws to contain adequate guidance and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… of implementation of the three recommendations included in our initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … of implementation of the three recommendations included in our initial audit report Oversight of Resident CareRelated …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followCleveland Hill Union Free School District – Financial Condition (2013M-272)
… three year period ending June 30, 2013, District officials have consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Mount Morris – Justice Court (2013M-152)
… Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Court reported 1,817 cases and … reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Forestport – Financial Management (2013M-184)
… Ensure that interfund loans between funds with different tax bases are paid with interest to the respective funds. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… is located in Cattaraugus County and has approximately 800 residents. The Town is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241DiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… New York grew by 12.9% in October compared to a year ago, State Comptroller Thomas P. DiNapoli announced today. … County and Region (for detailed monthly breakdown) Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Bond Proceeds Proceeds from the issuance of voter-approved State debt. 36202 Rental Obligation / Lease Purchase Proceeds … Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes (BAN’s) Proceeds from … the maturity or interest rate of bonds. 36431 Premiums on Bonds Issued Premium (bond sale price is higher than par …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsState Comptroller DiNapoli Releases Municipal Audits
… software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. … unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) including gaming, streaming and … needed to be submitted. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits2018 Annual Audit
… In April 2018, the Board fully transitioned its claims payment process to the SFS. Key Findings Our office … more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTown of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Akron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to … that original receipts are attached to the monthly credit card statements. Ensure that checks representing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districts