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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … authorize all claims prior to payment to ensure that they have supporting documentation and are for legitimate Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate … provides fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of … providers through a competitive process and did not have written contracts with all providers. The Board Chair …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsPolice Property Room Inventory (2014-MS-4)
… seize multiple forms of property which can include cash, jewelry, firearms, weapons, controlled substances, vehicles …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4King Center Charter School – Purchasing (2013M-215)
King Center Charter School Purchasing 2013M215
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… years and did not use any of the $500,000 appropriated fund balance to fund operations. The District has accumulated unrestricted fund balance that exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Fund Financial Data – 2023 Financial Condition Report
… resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not … funds that normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataAccounts Payable Advisory No. 51
… for payment entered in to the Statewide Financial System (SFS) with sufficient original source documentation including, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationState Agencies Bulletin No. 1089
… Purpose To inform agencies of a new Time Entry Earnings Code to … Entry Earnings Code LSA , which is currently being used to pay a vacation lump sum payment to employees in Bargaining Unit 01, does not use the new pre-shift briefing minimum in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitSUNY Bulletin No. SU-110
… Purpose To explain the Standby Pay provisions and to review the earn codes with the proper usage of payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years in state prison and ordered to pay full … diverted funds meant to benefit taxpayers for his own use. I thank Erie County District Attorney Michael Keane, Erie … Keane said. “In addition to uncovering this brazen theft, I want to commend the Erie County Comptroller’s Office as …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… The former Village of Millport treasurer was appointed to her position in 2006. Haverley was suspended in November … Attorney's Office. DiNapoli's investigations have led to more than 150 arrests and more than $50 million in ordered … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftLaFayette Central School District – Reserves (2013M-387)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition related to the establishment, funding and use of reserves for the … be considered de facto reserve funds. The District did not have a plan for funding several of its reserves. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hamburg Central School District – Capital Project (2014M-129)
… that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the Summary were … Recommendations Provide voters with specific information on what will be included in a proposed capital project, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School … transferred moneys to the District’s reserves and have continuously increased the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Chenango County) The board appointed two of its members to audit claims rather than the entire board as required by … fundraisers or during events. Disbursements did not always have adequate supporting documentation attached or required …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and … and appropriated fund balance and reserves were not used to finance operations as budgeted. The District did not … are not adequately segregated and mitigating controls have not been implemented. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Comptroller DiNapoli Releases State Audits
… sampled did not meet the requirements, but were allowed to drive buses transporting an estimated 8,400 passengers on … records, and that outdated medical forms were used to certify drivers. In a follow-up report, auditors found MTA officials have made progress in correcting the problems identified. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-audits