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Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… Night of the Broken Glass”) to the Center’s library. The book, titled “Pogrom Night 1938,” was presented on behalf of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerIntroduction – Federal Funding and New York
… for everything from paving the highways they drive on to work to bolstering the schools their children attend to helping to put food on their tables. Understanding how New … budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… clerk Stephanie Burlew. She was charged with grand larceny in the third degree, a class D felony, for allegedly misappropriating more than $5,000 in public funds by pocketing parking permit fees; code …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of Albany in which it is located. The Board of … members, with one member being appointed as Chairman, and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… However, the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that … that benefits District taxpayers. Ensure that reserve funds are established, funded and used in accordance with all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsSeneca County – Water and Sewer Operations (2017M-4)
… sewer service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate for each district’s operational needs. … Prepare a cost analysis to calculate the necessary sewer rates to be billed. …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Hewlett Bay Fire District
… million. Key Findings The District’s procurement policy does not require competition for the procurement of … for remote access and breach notification. The District does not have a formal disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… controls. The Treasurer performs all aspects of the cash disbursements process including preparing the monthly … by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check … Key Recommendation Segregate the duties over the cash disbursements process. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key Findings The Board did not establish policies and procedures for cash receipts, cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Westchester County - Financial Condition (2018M-151)
… condition to ensure the sustainability of current and future operations. Key Findings The County has: … past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund owes the sewer … basis. Take measures to help ensure adequate fund balance and cash flow to phase out reliance on short-term debt and …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Annual Financial Report Filing Deadlines
… resulting from the 2020 US Census population data. Changes in due dates are effective beginning Fiscal Year End 2/28/2022. See fiscal year end dates and annual financial report filing deadlines for all … Units: All *Extension requests can be submitted by the CFO in the Annual Financial Reporting application or in a …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesSalamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … the statutory limit. Review all reserves at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be transferred to unrestricted fund balance (where allowed by law) or to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Background The Oppenheim-Ephratah-St. Johnsville Central School District is located in the towns of Oppenheim, … OppenheimEphratahSt Johnsville Central School District Financial Management and Fuel Inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialCity of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those amounts actually needed. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… purpose of our audit was to determine whether the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July … 10 percentage points. Reserves were not used as intended and could be overfunded by $1.8 million as of June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … not required for a primary contact that does not have an email address and/or phone number. Including a phone number …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address