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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Alabama , Caledonia Fire Department , Caledonia Joint Fire … , Cayuga County Community College , Dutchess County , Town of Marcellus and the Uniondale Fire District . “In today’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… The percentage of school districts initially planning to override New York’s … P. DiNapoli. As of March 2nd, 6 percent, or 36, of the 601 school districts that reported, indicated that they will seek … historically low tax levy limit,” said DiNapoli. “Although district administrators and school boards have been reluctant …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capVI.2.B Policies/Laws – VI. Budgets
… and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions … orders. Any amount in the reserve is not available for any type of financial transaction. Only DOB can authorize … or InterUnit Budget Transfer journals are permissible for these ledgers. For more information on the use of Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… guilty to felony corrupting the government for the theft of more than $24,000 in auto parts and supplies from the … between April 2015 and October 2020. "Mr. Relyea’s theft of state resources was a betrayal of the trust placed in him as an employee of the state …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyArrochar Meats, Inc.
… Purpose The objectives of our examination were to determine whether the Division of Military and Naval affairs (DMNA) conducted appropriate … appropriate prices, and received the quality and quantity of goods and services it procured during its response to …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incUnified Court System Bulletin No. UCS-344
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2024 Form … will automatically apply the Prepaid Legal Service Benefit for the 2024 calendar year for employees who were in a status of Active or Paid Leave and received salary from a position in one of the designated bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsSecurity Delivery Instructions
… Follow the steps below to deliver securities to the New York State Comptroller’s Office of Unclaimed Funds … should be reported and maintained in the organization’s house account. Review accounts annually to determine if any …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsLaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… over the Company’s financial operations for the period January 1, 2013 through December 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248EDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in your organization. Your User ID and password is intended strictly for individual use. Never … other users to log into the account with your User ID and password. Creating users If you enrolled as the State …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late … of the 10 sales sampled and the Reports of Sale were late for two of these 10 sales. Reports of Sale for 9 of the 10 sampled foreclosures with surplus deposits …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… ensured that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … Chemung County. The Department is governed by its officers and a five-member Board of Directors. For 2016, Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesLancaster Central School District – Financial Condition (2016M-101)
… in the annual budget. Ensure the debt reserve is used to pay related debt as required. Update the existing reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101York Central School District – Online Banking (2016M-295)
… Purpose of Audit The purpose of our audit was to determine whether … 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston … written agreements with any banks and that those who perform online banking transactions are familiar with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Olean City School District – Financial Management (2016M-210)
… District’s financial management and budgeting practices for the period July 1, 2012 through June 7, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $38.9 … fund balance was not needed in the annual budgets for the past three years because District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210