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Lewis County – Court and Trust Funds (2024-C&T-1)
… services rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… services rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Town of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… As of Dec. 31, the Fund had 41.84% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.62%), private equity … (7.49%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro … is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over Claims Processing … announced his office completed audits of the Schuyler Heights Fire District Village of Voorheesville Willsboro Fire …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that provides preschool special education … fiscal year ended June 30, 2015, ECLC reported $547,761 in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCooperstown Central School District – Financial Management (2024M-65)
… did not properly manage fund balance and reserves. As a result, the Board and District officials were not … $3.2 million. Appropriating fund balance that is not needed artificially reduces the amount of surplus fund … closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65City of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are … recognize the financing of $201,000 for debt service as a transfer from the originating funds. Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Wappingers Central School District – Fuel Accountability (2015M-135)
… the unleaded gasoline fuel tank were secured each night. District officials do not review system activity … the unleaded gasoline fuel tank are secured each night. Review fuel transaction activity on a monthly basis to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… established adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andFishers Island Ferry District – Financial Operations (2016M-156)
… 30, 2015. Background The Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk … known as the Ferry District Enabling Act. The District is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … board designated the assistant superintendent to be the person responsible for fixed assets but there have been no …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… Town of Hopewell – Fund Balance and Budget Monitoring (Ontario County) The town board did not adopt a policy or … 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsXVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… can NOT lapse with a negative balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to correct any negative balance. … can NOT lapse with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsFiling the Resolution – Reporting Elected and Appointed Officials
… the board clerk or secretary, and it must include a raised seal and affidavit of posting. Rev. 5/22 …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionTown of Lancaster - Information Technology (2018M-114)
… of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … assets. Ensure all necessary personnel receive IT security awareness training and that training is provided whenever the …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… September 30, 2014. Background The Lake View Fire District is a district corporation of the State, distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Background The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by … Key Recommendations Ensure that the Treasurer prepares a written annual report of all moneys received and disbursed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014m