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Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway pled guilty to petit larceny for … Former Town of Perry Ambulance Service Business Manager Darcy J Conaway pled guilty to petit larceny for …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… must only be reimbursed for appropriate, allowable and documented State expenses. Reimbursements to cash advance … made. See Chapter IV, Section 1– Accounting Codes Uses and Descriptions Overview and Chapter XII, Section 6.L – Replenishing an Advance … accounts must only be reimbursed for appropriate allowable and documented State expenses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 residents. The Village Board is the elected legislative body, which comprises the Mayor … handling of cash receipts and disbursements, credit cards, utility payments and payroll processing. Require supporting …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. The city also did not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … could have reduced the District’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate oversight to … records. The Board did not adopt realistic budgets based on historic trends. The District ended 2019 with $345,000 in … a surplus of $308,800, 177 percent of 2021 appropriations. Key Recommendations Ensure the Treasurer maintains adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis office
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 2015-16 fiscal year totaled approximately $82.8 million. Key Findings The Board does not have a multiyear financial … and collect about $237,000 in reimbursement for students. Key Recommendations Develop and adopt a multiyear financial … Department to determine if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… through March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas … Kiryas Joel Union Free School District Financial Condition and Selected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … $119 million. Key Findings District officials did not apply for all the transportation State aid to which the … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The District, which operates 10 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationTown of Norwich – Justice Court (S9-14-3)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … approximately $155,600 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings … However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Belleville-Henderson Central School District – Financial Condition (2016M-46)
… budgeted appropriations are approximately $9.4 million. Key Findings The Board adopted budgets which included … its tax certiorari reserve fund with no plan for its use. Key Recommendations Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Highland Central School District – Financial Condition (2013M-358)
… Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by the Board of … million. Key Findings The Board overestimated revenues in the budget starting in fiscal year 2010-11, resulting in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Adopt policies and procedures for unpaid accounts, daily cash register reconciliation and approval of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLaFargeville Central School District – Financial Condition (2016M-216)
… the 2015-16 fiscal year totaled approximately $11 million. Key Findings The Board and District officials overestimated … to address the District’s use of its excess fund balance. Key Recommendations Adopt budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Jericho Union Free School District – Financial Management (2016M-328)
… through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266