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Pawling Central School District – Selected Financial Activities (2012M-185)
… Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s … duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Lewis County – County Bridge Maintenance (S9-13-3)
… flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
NorthportEast Northport Union Free School District Financial Condition 2014M164
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Prattsville – Justice Court (2012M-243)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures to ensure an …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mEast Ramapo Central School District – Budget Review (B21-5-4)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … York State Legislature requested our Office to complete a financial review, which led to our review of the District’s … is relying on one-time federal aid amounts to fund regular teacher salaries, which are recurring costs the District will …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated … independent contractors. Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk … Village of Village of the Branch Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… individually, they maintained a consolidated checking account for the combined funds and paid for large purchases without verifying that the fund balance was actually … by fund which accounts for the balance in the combined account. The Board and Town officials should ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 … Village of Middleport Water and Sewer Rents 2013M313 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Town of Otto – Town Clerk and Tax Collector (2012M-214)
… included in the $4,134. Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to avoid imposing late penalties totaling … $102. The Clerk received apparent duplicate payments for tax bills resulting in overpayments totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Wyoming County Industrial Development Agency – Project Management (2015M-62)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through February 17, 2015. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Reading – Financial Management (2013M-217)
… 115 percent in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town … Board decided to transfer an additional $55,000 from the highway town-wide fund to the capital project fund and the Board appropriated $30,000 of non-existent highway town-wide fund balance in its 2013 budget to help pay …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217City of Lockport – Budget Review (B24-1-8)
… in the proposed budget appear reasonable. We expect 2024 fire department overtime expenditures to be within the … in the proposed 2025 budget were reasonable. In October 2024, after we were presented with the proposed 2025 budget, the Common Council amended the 2024 budget by increasing ambulance purchase appropriations …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8CUNY Bulletin No. CU-577
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. … in the title of Maintenance Worker Background The rate increases are pursuant to a Consent Determination … 2017. The agreement provides for an increase to the hourly rate effective 3/4/2017. The revised rate chart and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-577-cuny-rate-increase-maintenance-workerGreene County Industrial Development Agency – Management Practices (2013M-95)
… it to effectively hold businesses accountable when they do not comply with employment reporting requirements or meet … each proposed project. Ensure that all PILOT agreements contain a recapture clause that would allow GCIDA to recover the financial incentives if businesses do not produce the intended benefits. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of the Treasurer as required by the by-laws; instead, the Grounds Superintendent collected fees and made disbursements … Collect, record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025DiNapoli: State Pension Fund Investments Return 11.55% for State Fiscal Year 2023-24
… alternatives (7.52%). The Fund’s long-term expected rate of return is 5.9%. The Fund’s annual valuation date is … plans in the nation. Links Fund’s historic value and rate of return in prior years Return for the third quarter …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-pension-fund-investments-return-1155-state-fiscal-year-2023-24State Comptroller DiNapoli Releases School District Audits
… $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined that online banking transactions were appropriate, the board and district … of state law and must improve controls over online banking to ensure these transactions are secure. District …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits