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Comptroller DiNapoli Releases School District Audits
… school officials did not obtain current proof of residency for all students. Officials also did not provide the board … Auditors also found officials did not develop procedures for managing, limiting and monitoring user accounts and … did not have asset tags and four had the incorrect asset tag numbers. In addition, out of 158 fixed assets listed as …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsNew York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… having stolen money while he was the comptroller of the city of Newburgh. At the time he pleaded guilty, Aber … August 2013 and December 2016, he used his position as city comptroller to steal money collected from boat-launch … a complaint online at [email protected] , or by mailing at complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerState Comptroller DiNapoli Releases School Audits
… School District and the Wells Central School District . "In an era of limited resources and increased accountability, … through 2015-16 that appropriated a total of $19 million in fund balance to finance operations. However, because the … accounted for and used only for district purposes. In addition, there is an increased risk that fuel leaks or …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsFranklin County – Fiscal Stress (2013M-252)
… a position that the County did not have sufficient cash to pay its bills and other obligations when due, resulting in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252State Agencies Bulletin No. 1393
… pay checks dated April 8, 2015 OSC Actions OSC will begin FYE activities on March 24, 2015 for the paychecks … 2015. Please refer to SFS for any information regarding when the payroll charges will appear in SFS. Agency Actions … center updates in SFS by March 20, 2015 , prior to the start of the FYE processing. Updates to Position Pools in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1393-updates-account-codes-attached-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1260
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees … in Management/Confidential positions who are members of OMCE Background The dues structure for the Organization of New York State Management/Confidential Employees, … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association pleaded … spent on gambling at upstate casinos, according to audits and an investigation by New York State Comptroller Thomas P. … Genesee County Court to grand larceny in the fourth degree and forgery in the second degree. He will be sentenced on …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsTuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … Program (TAP) awards. Background LaGuardia Community College (LaGuardia), located in Queens, is part of the City …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … and civil office cash receipts were not properly accounted for, secured, and deposited in a timely manner. The civil …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andHealth Sciences Charter School – Procurement (2013M-211)
… services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years … million. District officials have allowed reserve balances to accumulate to excessive levels and have consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Board of Education which comprises five elected members. Actual expenditures for the 2011-12 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsUtica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … source and continue to evaluate and explore ways to cut costs and/or increase revenues. Ensure adequate fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … software does not produce accurate accounts receivable aging reports, which hinders Department officials’ ability to … by making more timely disbursements to those victims who have been unpaid for the longest period of time. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSelected Aspects of Discretionary Spending
… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … Each public authority and benefit corporation should have formal policies and procedures identifying discretionary … policies should include the supporting documentation and formal approvals necessary for such costs. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingDiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health … by State Comptroller Thomas P. DiNapoli. "Clean drinking water is a precious resource that we should never take for …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… OVERVIEW AND POLICIES Legislation provides that when a New York State Senator or Member of Assembly dies in Office, New York State will provide the beneficiary with a benefit equal to the remainder of the … Legislation provides that when a New York State Senator or Member of Assembly dies in Office …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal … the District took adequate measures to solicit quotations. While the District’s policy requires that a copy of the …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for … Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173