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Access Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and … is being spent appropriately and effectively." City of Long Beach – Budget Review (Nassau County) The significant … today announced his office completed audits of City of Long Beach Town of Minisink Village of Tannersville and Town …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: … Compensation Law or if the incident or occurrence took place on or after September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars thereof, …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Albany County Probation Department Town of Java and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … for seven of the 10 years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or for the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsIX.12.C State Responsibility – IX. Federal Grants
… liabilities will be paid to the Federal Government from General Fund appropriations provided for such purpose. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Checking Account (GCA) for the purposes of short-term investments. This permits investment decisions to be made … for individual fund assets. Accounting for STIP Investments STIP investments managed by the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipTuition Assistance Program – New York College of Health Professions
… New York College of Health Professions complied with the Education Law and the Commissioner of Education’s Rules and Regulations when … Professions (College of Health) was established in 1981 as the New Center for Holistic Health Education and Research. … New York College of Health Professions complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… While the Treasurer maintained a file that contained the bank statements, vendor invoices and copies of disbursement … from the account. The Treasurer did not prepare monthly bank reconciliations for the building reserve account … monthly bank reconciliations for all District bank accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Extra-Classroom Activity (2015-MR-5)
… , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … training on extra-classroom activity funds to other school districts; however, this training has not been … Rensselaer City School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Sodus – Financial Management and Professional Services (2013M-99)
… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. … Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a result, it … surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… operations for the period January 1, 2011, through January 18, 2013. Background The Village of Kenmore is located in the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April … Village’s payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationState Comptroller DiNapoli Releases Municipal Audits
… complete information, but the clerk-treasurer failed to do so, and also failed to provide the board with accurate …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1