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Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… three fiscal years. The debt service fund and most reserve funds are not being used, and the repair, retirement, … ensure they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionFormer Fire Co. Treasurer Admits Stealing $24K
… exposed her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District … 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/2019/02/former-fire-co-treasurer-admits-stealing-24kAddiction Support Services During Emergencies
… will review provider Plans at both recertification site visits and visits from the Regional Office. Providers … guidance that states they will review them at later site visits. Some OASAS-certified Programs are not set up to … making. Key Recommendations Review and revise the LSBs, site review instruments, and any other guidance, as …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesOpinion 90-10
… -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN BOARDS -- Powers and Duties … advisory council nor a conservation board is authorized to prevent the highway superintendent from trimming or …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… The Ischua Fire District is a district corporation of the State, distinct and separate from the Town of Ischua and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367City of Lockport – Independent Audit Services (2014M-238)
… through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an elected Treasurer who is chief financial officer. Previous audits demonstrated …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… totaling $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no … in the absence of the Treasurer, Deputy Treasurer or Mayor. In addition, the Board did not correct significant …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Danby – Claims Processing and Procurement (2022M-127)
… in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid prior to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Niskayuna Central School District – Financial Condition (2012M-218)
… 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of June 30, 2012. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Woodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Rye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… District officials did not always comply with New York State General Municipal Law (GML) and the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… recorded and reported and that moneys were safeguarded for the period January 1, 2014 through February 28, 2015. … the Town of Fenner. The District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued … Comptroller Thomas P. DiNapoli. "New York City's economy is strong and continues to set new records," DiNapoli said. "While the FY 2019 budget surplus is likely to grow, city officials will need to consider …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… of former Tremont Crotona Day Care Center Program Director Anna Mendez on one count of grand larceny in the second … Commissioner Garnett announced the indictment of Anna Mendez on one count of grand larceny in the second …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitFederal Relief Aid Temporarily Reverses Trend of NY Sending More to Washington Than It Gets Back
… funds from the federal government, provided in response to the COVID-19 pandemic, boosted New York’s per capita balance of payments from Washington from second-to-last in federal fiscal year (FFY) 2019 to 40th in FFY 2020 among states, according to a report …
https://www.osc.ny.gov/press/releases/2022/03/federal-relief-aid-temporarily-reverses-trend-ny-sending-more-washington-it-gets-backReview of the Financial Plan of the City of New York - February 2008
The City projects a surplus of $4.1 billion for FY 2008, but $2.5 billion of that amount was generated in prior years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2008.pdf